The Resource Denmark : new legislation tightens transfer pricing regime

Denmark : new legislation tightens transfer pricing regime

Label
Denmark : new legislation tightens transfer pricing regime
Title
Denmark : new legislation tightens transfer pricing regime
Creator
Subject
Language
eng
Summary
On May 17, 2005, the Danish parliament approved Bill no. 120 on transfer pricing which generally tightens the Danish transfer pricing regime, by introducing penalties, introducing documentation requirements for domestic inter-company transactions and by creating a legal basis for the tax authorities to require benchmarks. The new legislation on transfer pricing generally takes effect for income years starting on or after January 1, 2005. In this article a detailed analysis of the transfer pricing changes is made
Citation source
In: Tax planning international review. - London. - Vol. 32 (2005),
http://library.link/vocab/creatorName
Andersen, P.S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • penalties
Label
Denmark : new legislation tightens transfer pricing regime
Instantiates
Publication
Label
Denmark : new legislation tightens transfer pricing regime
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...