The Danish Ministry of Taxation has launched a public consultation on the draft Act amending the Minimum Taxation Act, the Tax Assessment Act, the Corporate Tax Act, the Tax Administration Act, and the Tax Control Act.
The draft Act provides for the implementation of the OECD Pillar 2 administrative guidelines issued in June 2024 and January 2025 under the Minimum Taxation Act. In addition, a number of amendments are proposed to the Minimum Taxation Act and the rules of the Danish Corporati…