Danish Implementation of the OECD Global Minimum Tax: Fighting the "Race-to-the-Bottom" Through Complex Legislation

Peter Koerver Schmidt

Danish Implementation of the OECD Global Minimum Tax: Fighting the "Race-to-the-Bottom" Through Complex Legislation

Peter Koerver Schmidt

Universitetet i Bergen

Research output: Contribution to journal › Journal article › Research › peer-review

Abstract

In the article, the author elucidates Denmark's implementation of the EU Minimum Tax Directive. Furthermore, the legal foundation and justification for the rules are examined, and complex questions regarding application and interpretation are addressed. Finally, the author underscores various peculiarities and concerns associated with the Danish implemenation.

Original language	English
Article number	ISR0083217
Journal	Internationale SteuerRundschau (ISR)
Volume	14
Issue number	10
Pages (from-to)	365-369
ISSN	2194-539X
Publication status	Published - 2025

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AB - In the article, the author elucidates Denmark's implementation of the EU Minimum Tax Directive. Furthermore, the legal foundation and justification for the rules are examined, and complex questions regarding application and interpretation are addressed. Finally, the author underscores various peculiarities and concerns associated with the Danish implemenation.

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