Denmark's parliament is considering a draft law L 186 in order to strengthen the country's minimum tax regime and align it with international standards. The proposal, submitted by the Tax Ministry on 30 April, 2024, aims to ensure full compliance

On 31 January 2024, the Danish Official Gazette published Law No. 107/2024, implementing defensive tax measures targeting non-cooperative tax jurisdictions on the EU list. The law targets tax evasion and avoidance by disallowing deductions for

On 19 December 2023, the Danish government introduced draft bill L 92 with the goal of synchronizing the roster of jurisdictions affected by Danish defensive tax measures with the EU list of non-cooperative jurisdictions, updated on 17 October 2023.

On 13 December 2023, the Denmark Official Gazette published Law No.1535 enacting EU Council Directive 2022/2523 into domestic law, which aims to establish a global minimum level of taxation for multinational enterprise (MNE) groups and large

On 7 December 2023, the Danish Parliament passed legislation to implement the Pillar 2 global minimum tax (GloBE) rules. This legislation closely adheres to the framework established by the Council Directive (EU) 2022/2523 of 14 December 2022. On 23

On 4 October 2023, the Danish Ministry of Finance (MoF) issued a draft bill for the implementation of the Pillar 2 global minimum tax rule in accordance with EU Council Directive 2022/2523 of 14 December 2022. The proposal seeks to establish a