Transfer Pricing in Scandinavian Countries with Reference to the Corporate Income Tax Burden in the 34 OECD Member Countries – Denmark, Finland, Norway and Sweden Compared

In the December 2012 issue of the Bulletin for International Taxation, the author compared the holding company regimes in Scandinavian countries and suggested some international tax planning strategies. The author now considers transfer pricing involving Scandinavian countries with reference to the corporate income tax burden in the 34 OECD member countries.