The Danish parliament is currently considering a draft bill to amend the Corporate Tax Act and various other laws. Two of the main measures of the bill ({News-2018-03-01/P/3-previous coverage}) include:
- Amendments to the permanent establishment (PE) rules to exclude foreign investors making passive investments in Denmark through a transparent entity from being deemed as having a PE in Denmark, unless carrying on business activity in Denmark; and
- Amendments to the thin capitalization rules to…