On 3 October 2012, the Ministry of Taxation published a draft bill (L 10) introducing new anti-abuse rules (the Draft Bill). The purpose of the Draft Bill is to respond to unintended consequences of the current rules, i.e. respond to the possibilities to avoid Danish taxes and/or foreign taxes by using Danish companies. The main proposals in the Draft Bill are summarized below. The amendments are proposed to ensure that:
| - | taxable dividends are not artificially al… |