EYDenmark publishes draft bill relaxing transfer pricing documentation requirements in relation to domestic controlled transactions
|Tax Alerts, National/Federal Taxation, T ...|Denmark, European Union
Executive summary
On 23 June 2021, the Danish Ministry of Taxation published a draft bill which proposes to exempt most domestic controlled transactions (that is, transactions between two Danish controlled parties or DK-DK) from the Danish Transfer Pricing (TP) Documentation requirements.
The draft bill is out for consultation until 18 August 2021, and it is proposed to be effective for income year…