Denmark Amends Position for BEPS MLI Regarding Arbitration Reservation
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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