The Danish tax rules require that affiliated companies transact with each other on the same terms and conditions that they apply to unrelated parties. This is known as the “arm’s-length principle”. In order tocomply with this requirement, it is therefore necessary to have established internal rules for settlements etc. -transfer pricing -between the companies.
Introduction
The Danish transfer pricing rules require that affiliated companies transact with each other on the same terms and conditions that they apply to unrelated parties. This is known as the “arm’s-length principle”. To comply with this requirement, it is therefore necessary to have established rules for pricing of controlled transactions transfer pricing between the affiliated companies. Just as in many other countries, there are rules in Denmark which require enterprises to inform the tax administration about intragroup transactions. In many countries enterprises must also produce written documentation that such transactions are carried out in accordance with the arm’s-length principle.
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The Danish transfer pricing rules require that affiliated companies transact with each other on the same terms and conditions that they apply to unrelated parties. This is known as the “arm’s-length principle”. To comply with this requirement, it is therefore necessary to have established rules for pricing of controlled transactions transfer pricing between the affiliated companies. Just as in many other countries, there are rules in Denmark which require enterprises to inform the tax administration about intragroup transactions. In many countries enterprises must also produce written documentation that such transactions are carried out in accordance with the arm’s-length principle.
You can read more right here
Download