On 21 December 2020, the Danish parliament approved Bill L 69 C, which withdraws a reservation made by Denmark for the application of the BEPS MLI. In particular, the following reservation regarding arbitration is withdrawn: Part VI (Arbitration) of the Convention shall apply to a tax case only insofar the Parties agree that: (a) the Chair of the arbitration panel shall be a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. The bill will enter into force on 1 January 2021, and Denmark will need to submit a notification to the...