Denmark

Corporate taxation

The corporate tax rate in Denmark is

2013 25.00%
2014 24.50%
2015 22.00%
2016 22.00%
2017 22.00%
2018 22.00%
2019 22.00%

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.

Links

Transfer Pricing Case Law

Case NameDescriptionDateCourtKeywords