Draft bill L 149 was submitted in the Danish parliament on 27 January 2021, which provides for the termination of the 1969 income tax treaty with Trinidad and Tobago. Denmark intends to terminate the treaty in relation to the planned introduction of defensive measures in connection with the EU list of non-cooperative jurisdictions. The deduction restriction or increased withholding tax would not apply, however, if the relevant jurisdiction is an EU/EEA Member State or has a tax treaty with Denmark. As such, Denmark is terminating the treaty with Trinidad and Tobago so that the planned defensive measures would apply.