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Danish Supreme Court Holds Arm's Length Pricing Not Required to Fall with Interquartile Range

|Approved Changes|Denmark
Denmark

The Danish Supreme Court issued a judgment on 21 May 2025 concerning the arm's length pricing of transactions between the Danish EET Group and its sales companies in Norway and Spain. The EET Group purchases IT components and spare parts from independent suppliers and resells them to its sales companies in various European countries, which are also free to buy products from other external suppliers. For the years concerned (2010 to 2012), the tax authority determined that EET Group's transfe…

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