This content is from: Sweden

Swedish court rules on hindsight in arm’s-length pricing

A Swedish court has ruled on timelines for information used in benchmarking searches in a case involving The Absolut Company, which produces Absolut Vodka. The court concluded, supported by the OECD TP Guidelines, that looking at data from years after the year under review would constitute hindsight and would not be accepted.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.

REQUEST ACCESS

Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial