05 June 2018

Denmark publishes draft bill to implement EU ATAD

The Danish Minister of Taxation published a draft bill on May 31, intended to implement the European Union's (EU's) anti-tax avoidance directive (Council directives (EU) 2016/1164 and (EU) 2017/952) (the ATAD) into Danish law. Following a public hearing in June, the Minister is expected to present a final bill to Parliament in October 2018 to be passed before the end of 2018.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-1162