UK HMRC has published the synthesized text of the 1980 tax treaty with Denmark as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI are effective for the UK-Denmark tax treaty: In the United Kingdom and Denmark, for taxes withheld at source, from 1 January 2020;...