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Australia and Canada Submit Notification Objecting to Danish Reservations for BEPS MLI Arbitration

02 November 2020

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Treaty Development

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Australia-Canada-Denmark-OECD

The OECD has published notifications deposited by Australia and Canada on 2 October and 8 October 2020, respectively, concerning objections to reservations made by Denmark regarding arbitration. In particular, the two countries object to the following reservation made in Denmark's definitive list of reservations and notifications: Part VI (Arbitration) of the Convention shall apply to a tax case only insofar the Parties agree that: (a) the Chair of the arbitration panel shall be a judge, and (b) Denmark shall be permitted to publish abstracts of decisions made by the arbitration panel. In the objection notifications, both countries consider that this...