Denmark - The Legislative Programme for 2020/2021

In this note, the author highlights aspects of Denmark’s legislative programme for 2020/21 that would be of interest to an international audience, including, inter alia, COVID-19 tax measures, measures in response to OECD and EU initiatives (including amendments to the loss utilization rules, PE definition and CFC rules), the green tax reform, transfer pricing measures and R&D incentives.