Danish tax authority, SKAT, collected DKK 20 billion ($2.9 billion) in tax adjustments in 2014 by challenging 76 companies’ transfer pricing arrangements. The agency’s aggressive tax policy has been widely criticised by business with suggestions that government has an anti-business agenda.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.