Danish Implementation of DAC6

Journal
Ramskov, B.; Hansen, M.B.; Ryan, S.; Bech Balle, J.N.
Denmark
European Taxation 2021 (Volume 61), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors review Denmark’s implementation of DAC6, focusing on four particular issues: the Danish method of implementation, the extent to which the rules laid down in Danish law go beyond the framework adopted in DAC6, the types of intermediaries subject to Danish reporting requirements and the imposition of penalties.