The Danish government has submitted in parliament draft bill L 89, which provides for the amendment of existing controlled foreign company (CFC) rules to comply with the EU Anti-Tax Avoidance Directive (ATAD). The first reading of the draft bill is scheduled for 24 November 2020. The draft bill is a resubmission of the CFC amendments provided in draft bill L 48, which was submitted in November 2019 following the removal of CFC amendment measures in prior legislation approved in 2018. Some of the main amendments include: The expansion of the control test to include where a taxpayer itself or together...