Transfer pricing documentation regulation

Journal
Ottosen, A. Møllin; Andersen, F.
International Transfer Pricing Journal 2003 (Volume 10), No. 4
PriceUSD 45

The Transfer Pricing Office of the Danish Customs and Tax authority has recently published its "Transfer Pricing Guidelines". In this substantial article first the Danish legislation relevant to transfer pricing is discussed, and then the rather broad Guidelines are comprehensively introduced.