INTRODUCTION
Greenland is an autonomous constituent country within the Kingdom of Denmark between the Arctic and Atlantic Oceans. It is the world’s largest island. The Greenlandic economy is highly dependent on fishing. Fishing accounts for more than 90% of Greenland's exports. Greenland is abundant in minerals.
Greenland's currency is the Danish krone (DKK).
bbreviations:
| CIT | Corporate Income Tax |
| CFC | Controlled Foreign Company |
| DKK | Danish Krone |
| DCCA | Danish Business Authority |
| EU | European Union |
| GER | Greenlandic Business Register |
| LLC / ApS | Limited Liability Company / Anpartsselskab |
| NIF / TIN | Tax Identification Number |
| OECD | Organization for Economic Co-operation and Development |
| PLC / A/S | Public Limited Company / Aktieselskab |
| PE | Permanent Establishment |
| TP | Transfer Pricing |
| WHT | Withholding Tax |