Norway - Use of Secret Comparables Condoned by Norwegian Supreme Court
- J.M. Bjerke; S.S. Søgaard
- International Transfer Pricing Journal, 2015 (Volume 22), No 5
- 12 August 2015
In 2015, the Norwegian Supreme Court, for the first time ever, heard a case involving the use by the tax authorities of so-called secret comparables in transfer pricing. In this article, the authors consider the decision and its potential future impact.