Contents

This section explains how to submit the application to the competent authority of the Danish Tax Agency.

The section contains the following aspects:

• The physical form of the application;
• Address.

The physical form of the application

The authority to conclude bilateral and multilateral APA for Danish taxpayers has been conferred to the Danish Tax Agency. Bilateral and multilateral APAs are negotiated and concluded by the Danish Tax Agency, Large Companies - Competent Authority.

Normally, all enterprises involved, i.e. the group of enterprises in the states concerned, apply for APAs to the relevant competent authorities at the same time.

Address

An APA application may be sent on paper to:
Danish Tax Agency, Large Companies – Competent Authority, Hannemanns Allé 25, 2300 Copenhagen S

or by e-mail to store-selskaber-sikker-post@sktst.dk

The address in the other state to which the application is to be sent should be obtained from the foreign tax authority or can be found on the OECD web page on MAP profiles (OECD.org). Enquiries on whether it is possible to submit the application electronically to the foreign tax authority must be submitted to the foreign authority.