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Danish Supreme Court rules against the taxpayer in its third transfer pricing case electrónico Nikolaj Bjornholm and Bodil Tolstrup

By: Bjornholm, Nikolaj.
Contributor(s): Tolstrup, Bodil.
Material type: ArticleArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | GRUPOS DE EMPRESAS | DINAMARCA | JURISPRUDENCIA In: International Transfer Pricing Journal v. 28, n. 5, 2021Summary: On 26 April 2021, the Danish Supreme Court rendered its third judgment in a transfer pricing (TP) case. As opposed to the first two TP judgments from the Danish Supreme Court (the Microsoft case and the Adecco case), the tax authorities prevailed in this third case against the privately held company Tetra Pak.
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Disponible únicamente en formato electrónico.

Resumen.

On 26 April 2021, the Danish Supreme Court rendered its third judgment in a transfer pricing (TP) case. As opposed to the first two TP judgments from the Danish Supreme Court (the Microsoft case and the Adecco case), the tax authorities prevailed in this third case against the privately held company Tetra Pak.

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