Decision of the Supreme Court of Denmark in the “Pharma Distributor AAS” Case on Transfer Pricing
Inclusion of Booked Goodwill in the Successor Company Under the TNMM Method
DOI:
https://doi.org/10.46801/2595-7155.14.5.2025.2602Keywords:
transfer pricing, goodwill, TNMM, MLT, Denmark, Pharma Distributor AASAbstract
This article analyzes the decision of the Supreme Court of Denmark in a case involving the deduction of goodwill for the purpose of calculating the operating margin under the TNMM method of transfer pricing. In addition, it analyzes the possibility of disregarding deductions that are generally allowed, in order to achieve the arm’s length principle.
References
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Copyright (c) 2025 Marcelo Marques Júnior
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