The Danish tax authority (SKAT) has published new instructions on the submission of CbC notifications and CbC reports. With respect to CbC notifications, a new version of the notification form 05.304 (Danish and English) is provided, which is in PDF format and has a "Submit data by email" button that will open an email with an automatically generated XML file to be sent to a specified SKAT mailbox. This includes separate versions of the form for 2016 and 2017.
With respect to the submissio…