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Denmark Amends Position for BEPS MLI Regarding Arbitration Reservation

|Treaty Development|Denmark-OECD
Denmark-OECD

The OECD has published an updated (consolidated) MLI position deposited by Denmark on 29 June 2021. The update includes the withdrawal of a reservation regarding Part VI (Arbitration). Until the deposit of the notification of the withdrawal, Denmark had reserved the right as follows:

Part VI (Arbitration) of the Convention shall apply to a tax case only insofar the Parties agree that (a) the…

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