Denmark
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: DKK 5.6 billion
Filing deadline: 12 months following the end of the reporting fiscal year
Local filing required: Yes, for reporting fiscal years commencing on or after 1 January 2017
The domestic legal and administrative framework
Denmark confirms that its rules have not changed and continue to be applied effectively. Denmark continues to meet all terms of reference.
The exchange of information framework
Denmark made some exchanges of CbC reports after the deadline. This was caused by a technical issue which has since been resolved and so no recommendation is required.
Denmark confirms that its rules have not changed and continue to be applied effectively. Denmark continues to meet all terms of reference.