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Denmark - Auditor’s Assurance Report: A New Compliance Measure in Denmark

Country:
Denmark
Author:
J. Wittendorff
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 5
Published:
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.
 
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