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European Commission Closes Infringement Proceedings Regarding Denmark's Implementation of the ATAD CFC Rules

|Approved Changes|European Union-Denmark
European Union-Denmark

On 12 November 2021, the European Commission issued a decision to close infringement proceedings against Denmark in regard to Denmark's Implementation of the controlled foreign company (CFC) rules as per the EU Anti-Tax Avoidance Directive (ATAD). The Commission originally decided to send a reasoned opinion to Denmark in July 2019 for its failure to notify national implementing measures for the…

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