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Denmark publishes bill relaxing transfer pricing documentation requirements in relation to domestic controlled transactions

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Denmark

Executive summary

On 6 October 2021, the Danish Government published bill No. L7 which to a large extent abolishes the requirement to include domestic controlled transactions in transfer pricing (TP) documentation.

The bill is expected to be enacted during the fall of 2021 taking effect for income years starting 1 January 2021 or later.

Detailed discussion

Under existing law, Danish companies must pre…

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