On 7 September 2023, the Organization for Economic Cooperation and Development (OECD) issued an updated arbitration position profile for Denmark within the context of Part VI of the Multilateral Convention for the Implementation of Measures to Prevent Base Erosion and Profit Shifting (MLI). Denmark’s arbitration profiles offer further details on how Part VI of the MLI is implemented within their jurisdiction. These profiles also enable countries to share clarifications about their stance on MLI Arbitration. As outlined in Denmark’s profile, the competent authority of Denmark has mutually agreed upon the specific manner in which the provisions in Part VI of the MLI are applied with the competent authority of 14 other listed jurisdictions.
Related Posts
Denmark: Parliament approves changes to Pillar Two minimum tax, Pillar One Amount B, related measures
June 05, 2025
The Parliament approved Bill L 194A on 3 June 2025. Denmark’s parliament has approved Bill L 194A, amending the Minimum Taxation Act, Corporate Tax Act, and other laws on 3 June 2025. Minimum Taxation Act and Corporate Tax Act The
Read More
Denmark: Parliament simplifies transfer pricing rules, lowers documentation requirements
June 04, 2025
The revised rules, which will apply from the 2025 income year, are expected to exempt at least 1,500 companies that submitted documentation for the 2022 fiscal year. Denmark’s Parliament has passed amendments to Sections 39 and 40 of the
Read More Denmark adopts DAC8 crypto-asset reporting rules
May 29, 2025
Denmark enacted Act No. 409 of 29 April 2025, aligning with EU Directive 2023/2226 (DAC8) to introduce new reporting and due diligence requirements for crypto-asset service providers. Denmark has published Act No. 409 of 29 April 2025 in the
Read More Denmark updates VAT deduction timing, effective from July 2025
May 28, 2025
Businesses may claim VAT deductions up to six months after the supplier’s invoice date, within the VAT return currently due. This removes the requirement to adjust deductions back to the VAT return covering the invoice date. Denmark’s
Read More Denmark: Supreme Court rules arm’s length pricing need not align with interquartile range
May 28, 2025
The case examined EET Group's taxable income from 2010 to 2012, focusing on revenue from goods sold to seven sales subsidiaries. Denmark’s Supreme Court issued a ruling on the arm's length pricing of transactions between the Danish EET Group
Read More Denmark: New digital bookkeeping rules for VAT-registered entities from January 2026
May 14, 2025
The Danish Business Authority announced new rules under the Danish Bookkeeping Act that require companies to use digital bookkeeping systems capable of handling e-invoices, starting 1 January 2025. From 1 January 2026, this will also apply to all
Read More