• Article

Transfer Pricing International Journal 2012 - Denmark

By Anders Oreby Hansen

On April 25, 2012, a bill targeting so-called ‘‘no-tax corporations’’ was presented to the Danish Parliament.

The bill contains various amendments to the current tax regime, such as:

i. the introduction of restrictions in the right to utilise losses being carried forward,
ii. the reintroduction of joint and several liability for group companies’ payment of Danish taxes and
iii. the introduction of publication of corporate tax matters.

Read more in the article.

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