The Danish tax authority (SKAT) has published Order No. 1133 of 27 August 2016, which entered into force on 1 September 2016. The Order contains the notification requirements for Country-by-Country (CbC) reporting and the required tables for the CbC report, as well as certain provisions related to the implementation of the EU Directive for the exchange of CbC reports.
Notification Requirements
The Order includes that a notice of obligation for CbC reporting must be provided to the tax aut…