Denmark to Test Alternative Dispute Resolution Model for Transfer Pricing Cases

On 2 May 2016, the Danish Ministry of Taxation issued a press release announcing that it will begin testing an alternative dispute resolution (ADR) model for transfer pricing cases. The ADR model is intended to relieve the burden of protracted court cases involving transfer pricing issues for both the taxpayer and the Danish tax authorities, which in certain cases can go on for years. The Ministry of Taxation will begin with the use of an internal ADR model, but may also adopt an external mod…