On 15 April 2020, the Danish Prime Minister reportedly informed the president of the parliament that as a result of the COVID-19 crisis, a number of legislative proposals need to be postponed. One of the key tax proposals is draft bill L 48, which was submitted in November 2019 and provides for the amendment of existing controlled foreign company (CFC) rules to comply with the EU Anti-Tax Avoidance Directive (ATAD). Legislation to amend Denmark's CFC rules to comply with ATAD should have been implemented with effect from 1 January 2019 but has been delayed several times. The European Commission sent...