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Denmark Publishes New Form for CbC Reporting Notification

12 December 2016

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Approved Changes

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Denmark

The Danish tax authority (SKAT) has published a new form and instruction for providing notification of the reporting entity for Country-by-Country (CbC) reporting purposes in accordance with Executive Order 1133 of 27 August 2016 ({News-2016-09-07/A/2- previous coverage}). The notification form must be submitted by the end of the fiscal year concerned by companies that are members of an MNE group with consolidated group revenue of DKK 5.6 billion or more in the previous year. For companies subject to joint taxation in Denmark, only the management company of the joint taxation unit is required to submit the notification. The notification form...