Denmark - New Valuation Guidelines
- A. Møllin Ottosen; E. Vistisen
- International Transfer Pricing Journal, 2010 (Volume 17), No 1
- 17 December 2009
The Danish tax authorities have issued guidelines on the valuation of businesses, shares and intellectual property in transactions between related parties. The guidelines supplement the existing transfer pricing documentation guidelines and must be expected to be of broader application. This article provides the background for, and a summary of the new valuation guidelines.