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09 December 2016

Danish Country-by-Country Reporting rules may require notification by December 31

For Fiscal Year 2016 onwards, Danish entities which belong to a group subject to Country-by-Country (CbC) reporting requirements must provide notification to the Danish Tax Administration as to which group entity is responsible for filing the CbC report. If a CbC report is to be filed for FY 2016, this means notification should be provided before January 1, 2017. Notification should include the full entity name, address, tax jurisdiction and tax identification number of the entity responsible for filing the CbC reporting and can be provided in English, Danish, Swedish or Norwegian.

A Tax Alert prepared by Ernst & Young Denmark, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2108

Document ID: 2016-2108

 

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