December 4, 2025Internationale SteuerRundschau

Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation

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Danish legislation interprets OECD global minimum tax, impacting multinational taxation.
Focus centers on legal application and interpretation of minimum tax rules in Denmark.
Analysis of Denmark's approach to combating tax competition through implementing the EU Minimum Tax Directive.
Complex legislation may highlight issues and concerns that could influence future tax policy decisions.

Implication

Article examines Denmark's legal interpretation of OECD minimum tax, highlighting unique concerns and implications.

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 implementation.

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Cite This Study

Peter Koerver Schmidt (2025) studied this question.

synapsesocial.com/papers/6930e8d7ea1aef094cca39ff https://doi.org/10.9785/isr-2025-141007

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Implication

Article examines Denmark's legal interpretation of OECD minimum tax, highlighting unique concerns and implications.

Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation

Key Points

Implication

Abstract

Discussion

Cite This Study

Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation

Key Points

Implication

Abstract

Discussion

Cite This Study

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