Denmark

Corporate taxation

The corporate tax rate in Denmark is 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. Hence, in Denmark the arm’s length provision is interpreted according to the arm’s length principle contained and described in the TPG.

Links

Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords