The Legislative Programme for 2020/2021
Posted: 4 Mar 2025
Abstract
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.
Full-text Paper: https://doi.org/10.59403/3bk3s0g
Keywords: COVID-19 pandemic, CFC, PE, loss relief, R&D, green taxation, transfer pricing
Suggested Citation: Suggested Citation
Bjørnholm, Nikolaj, The Legislative Programme for 2020/2021. European Taxation: Vol. 61 (2021), Issue 1, Pages 41-44, Available at SSRN: https://ssrn.com/abstract=5164387 or http://dx.doi.org/10.59403/3bk3s0g
Feedback
Feedback to SSRN