Denmark Information on TP cases handled in 2014 and focus areas for 2015

Report from Laura Ambagtsheer-Pakarinen, IBFD Senior Research Associate

published

On 11 March 2015, the Ministry of Taxation published information regarding the transfer pricing (TP) adjustments made in 2014 and the focus areas for 2015.

During 2014, the tax authorities dealt with 76 TP cases, which led to an increased tax revenue of DKK 20 million. In 16 TP cases, the tax revenue decreased by a total of DKK 5.4 million.

The focus areas in respect of TP in 2015 are:

–pricing of intra-group services and goods;

–transfer of immaterial rights, including their transfer in the case of business restructuring; and

–intra-group financing.

The information, including some statistics, is available in Danish