Denmark has published Law No. 672 of 19 April 2021 in the Official Gazette, which provides for the introduction of measures for the first phase of Denmark's green tax reform plans as part of efforts to reduce emissions by 70%. The measures include: An increase in the immediate (full) depreciation limit for SMEs from DKK 14,100 to DKK 30,000 for investments in new and green operating assets (increase of 2010 base level from DKK 12,300 to DKK 26,200); A 16% increase in the depreciation basis (116% of acquisition cost) for investments in new assets made by all companies between 23...