The law to transpose Council Directive (EU) 2017/1852 of 10 October 2017 in Denmark entered into force on 30 June 2019. The Directive includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Directive applies in Denmark from 1 July 2019 for disputes in relation to income or capital earned in tax years commencing on or after 1 January 2018.
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