Country-by-Country Reporting

Journal
Wittendorff, J.
Denmark
International Transfer Pricing Journal 2016 (Volume 23), No. 2
PriceUSD 45

On 18 December 2015, the Danish parliament approved Bill 46 of 10 November 2015, which introduces country-by-country reporting into Danish law and amends existing rules on transfer pricing documentation. This article reviews the new rules on CbC reporting and transfer pricing documentation.