Denmark has published Law No. 684 of 11 June 2024 in the Official Gazette, which introduces amendments to ensure that the Minimum Taxation Act fully meets the OECD's model rules and administrative guidelines for the Pillar 2 global Minimum tax. In particular, safeguard rules are introduced to prevent groups from entering into circumvention arrangements with a view to utilizing the special transitional rule in the Minimum Taxation Act on the possibility of setting the surcharge at zero on the basis of the group's country-by-country reports. Simplified calculation rules are also established for the application of the permanent exemption (derogation) provision...