On 28 April 2016, Denmark's Ministry of Taxation issued Order no. 401 and Order no. 402 concerning transfer pricing documentation requirements. Order no. 401 includes the specific documentation to be included under Denmark's new Master and Local file requirements, and repeals the previous documentation requirements as provided in Order no. 42 (2006). Order no. 402 repeals Order no. 582 (2006), which provided the option for taxpayers to prepare transfer pricing documentation using common guidelines concluded between states that are not members of the EU. Denmark's new Master and Local file documentation requirements are drawn directly from the guidelines developed as...