Denmark has published Law 1684 of 26 December 2017 in the Official Gazette. The purpose of the Law is to provide for the deduction of payroll and related costs incurred in connection with the establishment of new business or expansion of an existing business, and effectively removes the requirement to determine whether an individual employee deals with the company's ongoing operations or, for example, performs work in connection with the expansion of the company. The change in rules was intr…