Denmark has 70 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Nordic Convention concluded with Finland, Iceland, Norway and Sweden (the “Nordic Convention”).1 Two of its agreements, the agreements with Japan and the Netherlands, comply with the minimum standard.

Denmark signed the MLI in 2017, listing 64 tax agreements.

Denmark is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Denmark indicated in its response to the Peer Review questionnaire that it expects to ratify the MLI by the end of October 2019.

The Parties to the Nordic Convention signed a complying instrument in 2018.

No jurisdiction has raised any concerns about their agreements with Denmark.


← 1. See the Multilateral convention concluded by Denmark, Finland, the Faroe Islands, Iceland, Norway and Sweden: for the avoidance of double taxation with respect to taxes on income and on capital (1996, 1997, and 2008). In total, Denmark identified 73 "agreements" in its List of Tax agreements: 69 bilateral agreements and the Nordic Convention concluded with four of its treaty partners.

← 2. For its agreements listed under the MLI, Denmark is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Denmark has also accepted to implement a simplified LOB in agreements concluded with partners that opted in for the simplified LOB (Article 7(7)(a) of the MLI).

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