Report on the Danish tax authorities’ control of transfer pricing


Report no. 21/2013

The report concerns the Danish tax authorities’ efforts to control transfer pricing. 

The purpose of the report is to determine whether the Danish tax authorities have organised the control of transfer pricing effectively. The report answers the following questions: 

  • Is the number of companies engaged in transfer pricing known to SKAT?
  • Is SKAT’s control of transfer pricing effective?
  • Are the preventive aspects of SKAT’s control effective?

Rigsrevisionen took initiative to the study in August 2013.

Read the 1st chapter of the report (PDF)