Denmark

    Corporate taxation

    The corporate tax rate in Denmark is 22% in 2017.

      Transfer pricing

      The Tax Assessment Act, Section 2, contains the Danish arm’s length provision and in the explanatory memoranda (preparatory legislative work) there is a direct reference to the arm’s length principle contained and described in the OECD Transfer Pricing Guidelines (hereafter TPG). Hence, in Denmark the arm’s length provision is interpreted according to the arm’s length principle contained and described in the TPG.The Danish Tax Control Act, Section 3B, requires taxpayers to a) disclose information about transfer pricing in their tax returns and b) prepare and submit transfer pricing documentation on request and c) requires filing of CbC reports.

      Transfer Pricing Case Law

      Case Name Description Date Court Keywords