Norway - Supreme Court Decision Limiting Ability of Courts To Overturn Transfer Pricing Determinations of the Tax Authorities
- J.M. Bjerke; S.S. Søgaard
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 7 November 2012
A recent decision of the Norwegian Supreme Court concerns the authority of courts to overturn transfer pricing determinations of the tax authorities. The authors consider this decision, noting aspects that they find surprising and problematic, as well as the potential future impact of the decision.