On 28 April 2016, Denmark's Ministry of Taxation issued Order no. 401 and Order no. 402 concerning transfer pricing documentation requirements. Order no. 401 includes the specific documentation to be included under Denmark's new Master and Local file requirements, and repeals the previous documentation requirements as provided in Order no. 42 (2006). Order no. 402 repeals Order no. 582 (2006), which provided the option for taxpayers to prepare transfer pricing documentation using common guide…