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Improve your legal research with instant, accurate answers backed by authoritative verified European legal sources.

Accelerate legal research Draft contracts EU compliance & regulations
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Imagine ChatGPT, grounded in verified legal sources. eulaw.ai is an AI-powered legal research assistant specifically designed for European law. Unlike general-purpose chatbots, eulaw.ai anchors every answer in authoritative legal databases, dramatically reducing inaccuracies.

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Precise citations in seconds, not hours

Our proprietary technology analyzes legal documents at the semantic level to extract paragraph-level citations with surgical accuracy.

Instant citations

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Pinpoint exact paragraphs and articles, not just documents. Navigate directly to the relevant section without reading entire legislations.

ligningsloven § 2

§ 2 of ligningsloven is a transfer pricing adjustment rule — controlled transactions (nr. 1–6) must use prices and terms matching what independent parties would have agreed (the arm's length principle).

Scope

  • Both domestic and cross-border controlled transactions are covered (nr. 1–3 domestic, nr. 4–6 foreign)
  • Covers parties with bestemmende indflydelse (>50% ownership or voting rights), group-connected entities, and permanent establishments
  • Trusts are addressed separately in the related § 2 A

Key Takeaway

§ 2 is Denmark's primary transfer pricing provision, ensuring intra-group transactions are priced at arm's length. § 2 B further references OECD Transfer Pricing Guidelines for qualifying distribution transactions.

Comprehensive Legal Data

Every answer is grounded in verified, authoritative European legal sources

80,000,000+ legal articles and paragraphs from 100+ verified sources

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