The Danish parliament approved Bill L 194A on 3 June 2025, including amendments to the Minimum Taxation Act, the Corporate Tax Act, the Tax Control Act, and various other Acts. The legislation provides for the implementation of the OECD Pillar 2 administrative guidelines issued in June 2024 and January 2025 under the Minimum Taxation Act. In addition, a number of amendments are made to the Minimum Taxation Act and the rules of the Corporate Tax Act on international joint taxation in order to…