Denmark has published Law No. 788 of 4 May 2021 in the Official Gazette, which provides for the introduction of new anti-avoidance rules (defensive measures) based on the EU list of non-cooperative jurisdictions. As previously reported, this includes:
- A restriction on the deduction of payments made to:
- an associated person that is resident or registered in a jurisdiction listed by the EU as non-cooperative; or
- a person that is not the beneficial owner and the payment is passed on to a recip…