The Danish government has launched a public consultation on new anti-avoidance rules based on the EU list of non-cooperative jurisdictions. The rules include: A restriction on the deduction of payments made to: an associated person that is resident or registered in a jurisdiction listed by the EU as non-cooperative; or a person that is not the beneficial owner and the payment is passed on to a recipient in a jurisdiction listed by the EU as non-cooperative; and An increased withholding tax of 44% on dividends paid to: a person that is resident or registered in a jurisdiction listed by the...