Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Denmark

Recent developments relating to MAP in Denmark prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

• 22 October 2020 - https://doi.org/10.1787/bd0276f1-en

Tax treaty network of Denmark

• 72 treaties, applicable to 77 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Denmark's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
68	2	2

Source: OECD

Denmark's MAP programme

Organisation of competent authority function

• 15 persons:

  • two head(s) of unit

  • 13 persons working on MAP cases (among which four persons work on other tasks as well):

    • nine persons work on attribution/allocation cases and four persons work on other cases.

• contact persons for MAP requests:

  For attribution / allocation cases: Mr. Bo Darling Larsen, Large Companies – Competent Authority, Skattestyrelsen/Danish Tax Agency, Hannemanns Allé 25, DK-2300 Copenhagen S, Denmark or by email to [e-mail]

  For other cases: Mr. Jesper Leth Vestergaard, Law Department – Competent Authority

  Skattestyrelsen/Danish Tax Agency, Hannemanns Allé 25, DK-2300 Copenhagen S, Denmark or by email to [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	C.F.8.2.2.25.2 The taxpayer’s request for MAP	https://info.skat.dk/data.aspx?oid=16280 (Section “Minimum requirements of a request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	11 February 2020	https://www.oecd.org/tax/dispute/denmark-dispute-resolution-profile.pdf

Overview of Denmark's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-denmark.pdf for details with respect to Denmark's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Denmark's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Denmark’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	194	61	143	112
Other cases	66	51	26	91
Total	260	112	169	203

Source: OECD

Table 4. Denmark’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	12	43.65	131	20.05	143	22.03
Other cases	2	104.56	24	20.47	26	26.94
All cases	14	52.35	155	20.12	169	22.79

Source: OECD