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Denmark - High Court Ruling in the Sandoz Transfer Pricing Matter – TNMM Inclusion of Booked Goodwill When Comparing with Benchmarks?

Country:
Denmark
Author:
N. Bjørnholm
Issue:
International Transfer Pricing Journal, 2020 (Volume 27), No 4
Published:
3 August 2020
January 2020, the Danish High Court decided in the Sandoz case. The issue was whether under the TNMM, the exclusion by Sandoz of goodwill amortizations were justified, when comparing its EBIT margins with those of a benchmark study. This article presents an overview and discussion of the case.
 
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