Denmark - Country-by-Country Reporting
- J. Wittendorff
- International Transfer Pricing Journal, 2016 (Volume 23), No 2
- 1 March 2016
On 18 December 2015, the Danish parliament approved Bill 46 of 10 November 2015, which introduces country-by-country reporting into Danish law and amends existing rules on transfer pricing documentation. This article reviews the new rules on CbC reporting and transfer pricing documentation.