The Danish government has launched a public consultation on new anti-avoidance rules based on the EU list of non-cooperative jurisdictions. The rules include:
- A restriction on the deduction of payments made to:
- an associated person that is resident or registered in a jurisdiction listed by the EU as non-cooperative; or
- a person that is not the beneficial owner and the payment is passed on to a recipient in a jurisdiction listed by the EU as non-cooperative; and
- An increased withholding t…