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Danish Parliament Considering Draft Bills for Implementation of DAC6 Reporting Requirement and to Comply with ATAD CFC Rules

|Proposed Changes|Denmark
Denmark

The Danish Parliament is considering draft Bill L 49, which was submitted on 6 November 2019 and provides for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. This includes measures to require the reporting of cross-border tax planning arrangements and the exchange of information reported with other EU Member States. The reporting requirement primarily applies to intermediaries that design, market, organize, or …

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