English, PDF, 395kb
The tax-to-GDP ratio in Denmark did not change between 2015 and 2016. The tax-to-GDP ratio remained at 45.9%. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Denmark.
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 418kb
Denmark had the 20th highest tax wedge among the 35 OECD member countries in 2016. The country had the 21st highest position in 2015. The average single worker in Denmark faced a tax wedge of 36.5% in 2016 compared with the OECD average of 36.0%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
English, PDF, 513kb
This country note provides an environmental tax and carbon pricing profile for Denmark. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
Bilateral Agreements that have been signed to establish exchange of information for tax purposes.