The Danish Ministry of Taxation has announced draft bill L 28, which strengthens the Tax Administration in the fight against international tax evasion and aggressive tax planning. The first reading of the draft bill was completed in parliament on 30 October 2020.
One of the main measures of the draft bill provides for a new definition of permanent establishment based on OECD recommendations so that the Danish rules are brought in line with international standards. The draft bill also inclu…