The Danish government’s bill to change controlled foreign corporation (CFC) rules is facing criticism from the EU and business leaders for overreaching on the Anti-Tax Avoidance Directive (ATAD) by excluding an important substance test.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.