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Update - Denmark Publishes Law for Termination of Current Tax Treaty with Trinidad and Tobago

29 April 2021

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Treaty Development

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Denmark-Trin & Tobago

On 27 April 2021, Denmark published Law No. 708 of 26 April 2021 in the Official Gazette, which provides for the termination of the 1969 income tax treaty with Trinidad and Tobago. Denmark is terminating the treaty in relation to the introduction of defensive measures in connection with the EU list of non-cooperative jurisdictions. The Law enters into force on 1 May 2021 and if notice of termination if given by Denmark by 30 June 2021, as required under the treaty's termination article, the treaty will be terminated with effect from 1 January 2022 at the earliest.