The EU recently adopted a Directive that sets an effective minimum corporate tax rate for large multinational corporations. Minister for Taxation Jeppe Bruus presented the bill, which went through the first reading 14 November 2023. In October 2021, Denmark and 135 other states joined the OECD agreement on taxation of the digital economy. Among other […]
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Denmark has since 1998 had a detailed Transfer Pricing legislation, which from its inception imposed a documentation obligation (TP-documentation) on larger groups of companies, transactions with tax heavens etc. The national legislation now appears in sections 37-52 of the Tax Control Act. The detailed requirements for TP documentation are set out in Executive Order no. […]
The latest news about the Danish tax system brought to you by Bachman/Partners Law Firm. New double tax treaty between Denmark and France The Danish Ministry of Taxation has announced that a new double tax treaty between France and Denmark has been signed. The new treaty will benefit Danish companies and individuals based […]