Denmark - Supreme Court Decides That Marketing Activities Did Not Constitute Compensable Services
- J. Wittendorff
- International Transfer Pricing Journal, 2019 (Volume 26), No 3
- 18 April 2019
The Danish Supreme Court has decided that marketing activities performed by Microsoft Denmark did not constitute a compensable service transaction towards a US group company and that the tax authorities were not entitled to make an estimated tax assessment because proper transfer pricing documentation was presented before the tax assessment was made.