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LawBusinessPolitical Science

Country-by-Country Reporting

J. Wittendorff

2016.3.1International Transfer Pricing Journal

DOI: 10.59403/nnrpjy

Abstract

On 18 December 2015, the Danish parliament approved Bill 46 of 10 November 2015, which introduces country-by-country reporting into Danish law and amends existing rules on transfer pricing documentation. This article reviews the new rules on CbC reporting and transfer pricing documentation.

Citation format

WITTENDORFF, J. Country-by-country reporting. International Transfer Pricing Journal, 2016.