On 21 December 2020, the Danish parliament approved Bill L 69 C, which withdraws a reservation made by Denmark for the application of the BEPS MLI. In particular, the following reservation regarding arbitration is withdrawn:
Part VI (Arbitration) of the Convention shall apply to a tax case only insofar the Parties agree that:
(a) the Chair of the arbitration panel shall be a judge, and
(b) Denmark shall be permitted to publish abstracts of decisions made by the arbitration panel.
The bi…