Patrik Sedlar

The TP documentation must be submitted to the DTA no later than 60 days after the deadline for filing of the corporate income tax return.

Denmark has introduced new rules which stipulate an obligation for all Danish companies meeting certain criteria to submit transfer pricing documentation (“TP documentation”) for financial year 2021 to the Danish Tax Authority (“DTA”) during 2022.

The Swedish Tax Agency has issued new guidance on financial guarantees. Swedish taxpayers can now rely on the OECD approach as suggested in Chapter X.