Review of Danish documentation requirements
This article reviews the Danish requirements for companies’ transfer pricing (TP)
Companies that have transactions with controlled or controlling parties -i.e."con-trolled transactions" -must prepare and retain written documentation on how prices and terms are determined for the controlled transactions. The documentation must be able to form the basis for an assessment of whether the prices and terms are set in accordance with what could have been achieved on "arm's length terms", i.e.if the transactions were concluded between independent parties.
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Companies that have transactions with controlled or controlling parties -i.e."con-trolled transactions" -must prepare and retain written documentation on how prices and terms are determined for the controlled transactions. The documentation must be able to form the basis for an assessment of whether the prices and terms are set in accordance with what could have been achieved on "arm's length terms", i.e.if the transactions were concluded between independent parties.
You can read more right here
Download