Impact of the MLI and the BEPS Action Plan on the Tax Treaty Network

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Abstract

Danish governments have by turns consistently supported the OECD/G20 Base Erosion and Profit Shifting Project (the BEPS Project) and actively tried to push forward the antitax avoidance agenda.2 In line with these efforts, the Danish parliament adopted a bill on 20 December 2019 that implemented most parts of the EU Anti-Tax Avoidance Directive (the ATAD),3 which aims at implementing (some of) the BEPS Actions across the EU in a coordinated manner.4 Moreover, on 28 March 2019, the Danish parliament adopted a bill ratifying the MLI.5
Original languageEnglish
Book seriesCahiers de Droit Fiscal International
Issue number105
Number of pages18
ISSN0168-0455
Publication statusPublished - 2020

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