The Danish parliament is considering draft bill L 92, which amends the list of jurisdictions subject to the defensive measures for non-cooperative jurisdictions. The defensive measures include a restriction on the deduction of payments to non-cooperative jurisdictions as well as an increased withholding tax of 44% on dividend payments to non-cooperative jurisdictions. The defensive measures also apply where payments are made to persons that are not the beneficial owner and passed on to a recipient in a listed jurisdiction. Denmark's list of non-cooperative jurisdictions for the defensive measures is based on the EU list of non-cooperative jurisdictions. Considering the revised...