Contemporary Transfer Pricing Case Law of the Finnish Supreme Administrative Court

This article examines recent transfer pricing case law of the Supreme Administrative Court. It provides an analysis of four key decisions given between 2010 and 2014 concerning intra-group financing, in particular the amount of arm’s length interest (KHO 2010:73) and debt recharacterization (KHO 2014:119); valuation of shares (KHO 2014:33) and location savings (KHO 2013:36).