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Case Law
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Microsoft Denmark
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🇩🇰
Denmark
Taxpayer Win
Skatteministeriet v. Microsoft Danmark ApS
2019
Supreme Court of Denmark (Højesteret)
Topics
transfer-pricing
software-licensing
royalties-and-licences
marketing-intangibles
tp-documentation
discretionary-assessment
denmark
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Official Sources
Supreme Court judgment (Danish, SKAT legal database) — SKM2019.136.HR
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Supreme Court judgment (English translation) — SKM2019.136.HR (Case 75/2018)
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Eastern High Court judgment — SKM2018.416.ØLR
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Kromann Reumert — Danish Supreme Court rules against Ministry of Taxation in landmark transfer pricing case
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KPMG Tax Matters — Microsoft vinder principiel skattesag om transfer pricing i Højesteret (PDF)
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DR — Sag om 300 millioner: Skat hiver Microsoft i retten
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