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Denmark Amends Position for BEPS MLI Regarding Arbitration Reservation

02 July 2021

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Treaty Development

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Denmark-OECD

The OECD has published an updated (consolidated) MLI position deposited by Denmark on 29 June 2021. The update includes the withdrawal of a reservation regarding Part VI (Arbitration). Until the deposit of the notification of the withdrawal, Denmark had reserved the right as follows: 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. Denmark decided to remove this reservation after objections to the reservation...