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Danish Supreme Court Rules on Microsoft Transfer Pricing Case

|Approved Changes|Denmark
Denmark

On 31 January 2019, Denmark's Supreme Court issued its decision on whether the remuneration (commission) for Microsoft Denmark's marketing activities in Denmark was at arm's length. The case concerned the Danish tax authority's claim that the commission should not only cover the direct sales of Microsoft operating systems in Denmark to end-users and Danish PC manufacturers but should also cover sales by multinational manufacturers of PCs using Microsoft operating systems to Danish customers.…

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