On 30 June 2016, the Danish tax authority (SKAT) published a tax notice (SKM2016.308.SKAT) on the mandatory spontaneous exchange of information on cross border tax rulings and unilateral advance pricing agreements (APA) with other OECD and G20 countries. The exchange is in accordance with Action 5 (Countering Harmful Tax Practices) of the OECD BEPS Project.

The type or rulings for which inform…