Executive summary
The Danish Minister of Taxation, on 27 January 2021, presented Bill No. L 150 (the bill) on defensive measures against countries on the European Union’s (EU) list of non-cooperative jurisdictions for tax purposes (the List). The bill will implement the EU Council conclusion of 5 December 2019 that invites Member States to adopt at least one of the four specific defensive measures.
The bill introduces two new rules:
- Payments made to persons in designated non-cooperative j…