Danish Tax Administration publishes new guidance on submission deadline for Master Files covering income years as of 1 January 2021
The Danish Tax Administration recently strengthened the Danish transfer pricing rules by introducing a requirement to submit transfer pricing documentation (Master and Local files). The deadline for submission is 60 days after the due date for the filing of the annual corporate income tax return. For income years starting on 1 January 2021, the deadline will be 29 August 2022.
The introduction of t…
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