The Danish Ministry of Taxation issued two Orders : BEK nos. 401 and 402, on 28 April 2016, concerning transfer pricing documentation. The new documentation guidelines BEK no. 402, which will replace the previous guidelines of 24 January 2006 (BEK no. 42), will apply from 1 January 2017. The new guidelines contain more specific documentation requirements than under the previous documentation guidelines.
Denmark: Publishes new transfer pricing documentation guidelines
May 10, 2016
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