Dk Transfer Pricing

Danish transfer pricing for income year 2026: companies, permanent establishments and controlling shareholders that deal with related parties. Covers the arm's length rule in Ligningsloven § 2 (more than 50% control, group links, secondary and corresponding adjustments, § 2 B Amount B), reporting of controlled transactions in the corporate return (TastSelv Selskabsskat; form 05.021 only for hydrocarbon companies), the written documentation duty in Skattekontrolloven §§ 37-40 (master file and local file, the DKK 5m / DKK 50m exemption from 2025, the 250 employees / DKK 195m / DKK 391m small-group test, filing 60 days after the return deadline), the DKK 250,000 fine plus 10% of the adjustment, estimated assessments, the six-year assessment window, country-by-country reporting and APAs. Trigger on: transfer pricing Denmark, armslængde, kontrollerede transaktioner, TP-dokumentation, LL § 2, SKL § 39, master file, local file, land for land-rapport, APA. Out of scope: corporate rates, base a

mkdir -p ~/.claude/skills/dk-transfer-pricing
curl -L https://claudskills.com/skills/dk-transfer-pricing/SKILL.md \
  -o ~/.claude/skills/dk-transfer-pricing/SKILL.md

@misc{dk-transfer-pricing-2026,
  author    = {openaccountants},
  title     = {Dk Transfer Pricing [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/dk-transfer-pricing/}
}