The Danish parliament reportedly passed legislation on 18 December 2015 that includes transfer pricing documentation requirements in line with the guidance developed as part of Action 13 of the OECD BEPS Project, including a Master File, Local File and Country-by-Country (CbC) report. The main aspects of the requirements are summarized as follows.
CbC Report Filing Requirement
Danish multinational groups with consolidated revenue of at least DKK 5.6 billion (~USD 822 million) are required …