Denmark - Darkness Descends on Danish Tax Law: Supreme Court Decision in Swiss Re
- J. Wittendorff
- International Transfer Pricing Journal, 2012 (Volume 19), No 3
- 2 May 2012
On 2 February 2012, the Danish Supreme Court delivered a decision in Swiss Re, a case concerning the statute of limitations for making transfer pricing adjustments. This article presents the facts of the case, the relevant tax provisions and the decisions of the various bodies, and provides comments on the decision of the Supreme Court.