@misc{9231659,
  abstract     = {{This thesis examines the compatibility of the Principle of Economic Reality against 
the Principle of Legality in Danish law and the Principle Legal Certainty in EU law 
within the context of Danish transfer pricing regulation. 
Utilizing the legal dogmatic method, the thesis establishes the principles and the 
Danish transfer pricing framework. It then employs the Dubai A case as a central 
case study to analyse the progression from technical pricing adjustments between 
controlled entities to substantive reclassification as a masked dividend. 
The analysis undertaken demonstrates that the Danish transfer pricing framework 
operates within a structurally dual system in which formally rule-based standards are 
increasingly supplemented, and in practice, displaced by, discretionary substance
based assessments. It demonstrates that the current framework shifts the 
determination of tax liability from ex ante compliance to ex post evaluation, creating 
a structural mismatch which struggles to maintain balance between the principles. 
Despite this mismatch, however, the thesis argues that substantive evaluation may 
be a necessity of transfer pricing due to the nature of transactions between controlled entities and in totality concludes that the principles are compatible only in a limited and conditional sense with proposed safeguards to ensure better balance.}},
  author       = {{Poulsen, Dennis Andreas}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Transfer pricing and the limits of legal certainty - A comparability analysis of legality, legal certainty, and economic reality in Danish transfer pricing regulation}},
  year         = {{2026}},
}