Denmark - Auditor’s Assurance Report: A New Compliance Measure in Denmark
- J. Wittendorff
- International Transfer Pricing Journal, 2012 (Volume 19), No 5
- 31 August 2012
Denmark has introduced new legal provisions that allow the tax authorities to request that a taxpayer submit an auditor’s assurance report on its transfer pricing documentation. Changes have also been made to the rules on transfer pricing penalties.