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Denmark Consulting on Amendments to Draft Bill for ATAD-Compliant CFC Rules

|Proposed Changes|Denmark
Denmark

The Danish government has launched a public consultation on amendments to draft bill L 89, which provides for the amendment of existing controlled foreign company (CFC) rules to comply with the EU Anti-Tax Avoidance Directive (ATAD). The government has consulted on and submitted multiple drafts and amendments in parliament for the implementation of ATAT-compliant CFC rules, but the implementation of has been delayed several times due to various concerns. The latest draft amendment provides f…

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