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Denmark - High Court Ruling in the Adecco Transfer Pricing Matter with Respect to Trademark Licence Agreement

Country:
Denmark
Author:
N. Bjørnholm
Issue:
International Transfer Pricing Journal, 2020 (Volume 27), No 2
Published:
20 February 2020
4 July 2019, the Danish High Court ruled in the Adecco case, in favour of the Danish tax authorities. The dispute concerned the arm’s length nature of trademark royalties paid by Adecco Denmark to the Swiss related IP owner and parent. This article discusses the ruling in more detail and provides some comments on what can be deduced from it.
 
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