Report on the Danish Tax Agency’s compliance checks of large company corporation tax

The purpose of the study is to assess whether the Danish Tax Agency is checking the tax returns of large corporations in a satisfactory manner. 

Rigsrevisionen finds that the Danish Tax Agency’s tax compliance checking of large corporations has not been entirely satisfactory. The consequence is a risk that not all errors with a potentially significant economic impact on the government and the companies are detected by the Danish Tax Agency. 

Rigsrevisionen initiated the study in October 2021.

Read the introduction and conclusion (PDF)