Danish Tax Authority vs. EET Group (June 2024): Transfer Pricing Case Analysis

Name: ArmsLength AI
Address: New York, United States
Telephone: +1-800-555-1212
Price range: $$$

Borys Ulanenko

CEO of ArmsLength AI

TL;DR - Key Takeaways

Danish High Court upheld EET Group's TP, prioritizing economic substance over method label (TNMM vs. RPM).
Adjustments should be to the nearest point in the arm's length range, not automatically the median.
Robust documentation, even if imperfect, prevented a discretionary assessment by tax authorities.
Aligning TP policies with actual business operations and consistent analysis are crucial.

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