Denmark vs Microsoft Denmark, March 2018, Danish National Court, SKM2018.416.ØLR

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Category: Burden of Proof, Digital Economy, Sales and Marketing Hubs, Transfer Pricing Documentation, Transfer Pricing Methods | Tag: , , , , , , ,
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The Danish Tax Ministry and Microsoft meet in Court in a case where the Danish tax authorities had issued an assessment of DKK 308 million.

The Danish tax authorities were of the opinion that Microsoft had not been properly remunerated for performing marketing activities due to the fact that OEM sales to Danish customers via MNE OEM’s had not been included in the calculation of local commissions.

In court, Microsoft required a dismissal with reference to the fact that Sweden, Norway and Finland had either lost or resigned similar tax cases against Micorosoft.

The National Court ruled in favor of Microsoft.

The decision was later confirmed by the Supreme Court.

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