Financial Instruments Tax and Accounting Review
Revenue defeat in first substantial transfer pricing case to reach the Danish Supreme Court
In the first transfer pricing case ever to reach the Danish Supreme Court, the Ministry of Taxation’s claims were based on
substantive as well as procedural allegations, raising legal questions of principle and of general importance for Danish transfer
pricing matters. Arne Møllin Ottosen and Stine Andersen explore the central legal issues and broader implications of the judgment
below.