根据丹麦税收征管程序及组织法第 3节 B的规定，涉及转让定价信息披露规定的纳税人必须向税务机关说明其受控交易且该说明必须做为所得税纳税申报的附件。 2000年 6月 7日，关税和税则委员会声明做为附件的有关受控交易情况说明与所得税申报表是一完整整体。相应地，适用信息披 Under Danish tax collection procedures and Section 3 B of the Constitution, taxpayers involved in the transfer pricing information disclosure requirements must state their controlled transactions with the tax authorities and the statement must be attached as an income tax return. On June 7, 2000, the Statement of Tariffs and Duties Committee’s statement of controlled transactions as an annex was a complete whole with the income tax return. Accordingly, the applicable information