The amending protocol to the 1979 income and capital tax treaty between Denmark and Greenland entered into force on 19 December 2024. The protocol, signed 19 August 2024, is the tenth to amend the treaty and includes the following main changes:
- The title is replaced, and a preamble is added in line with OECD BEPS standards;
- A new definition of "recognized pension fund" is added in Article 3 (General Definitions);
- Paragraph 3 of Article 10 (Dividends) is replaced, providing for the following …