New Valuation Guidelines

Journal
Ottosen, A. Møllin; Vistisen, E.
Denmark
International Transfer Pricing Journal 2010 (Volume 17), No. 1
PriceUSD 45

The Danish tax authorities have issued guidelines on the valuation of businesses, shares and intellectual property in transactions between related parties. The guidelines supplement the existing transfer pricing documentation guidelines and must be expected to be of broader application. This article provides the background for, and a summary of the new valuation guidelines.