Danish Supreme Court Unanimously Rules for Taxpayer for the Second Time in 2025

The Danish Supreme Court delivered its judgment in a landmark transfer pricing case on whether the tax authorities are entitled to set aside prices or margins that fell outside the interquartile range, even if they were within the full range of comparables.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2025-10-23
DOI
https://doi.org/10.59403/2pwd8tf
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Danish Supreme Court Unanimously Rules for Taxpayer for the Second Time in 2025

N. Bjørnholm, Bodil Tolstrup
International Transfer Pricing Journal
Taxation and Legal Issues
article

Danish Supreme Court Unanimously Rules for Taxpayer for the Second Time in 2025

N. Bjørnholm, Bodil Tolstrup
article en

Abstract

The Danish Supreme Court delivered its judgment in a landmark transfer pricing case on whether the tax authorities are entitled to set aside prices or margins that fell outside the interquartile range, even if they were within the full range of comparables.

International Transfer Pricing JournalVol. 32(6)
Openalex Percentile: Top 56%
Taxation and Legal Issues
DOISourceOpenAlex
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Danish Supreme Court Unanimously Rules for Taxpayer for the Second Time in 2025 — N. Bjørnholm, Bodil Tolstrup · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS