The Danish Ministry of Taxation announced the signing of an amending protocol to the 1979 income and capital tax treaty with Greenland on 19 August 2024. The protocol:

• Incorporates the OECD BEPS minimum standards;
• Introduces withholding tax exemption on dividends paid to recognized pension funds; and
• Inserts a renegotiation clause for the taxation of dividends in the event of significant chan…