Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation

Abstract In the article, the author elucidates Denmark’s implementation of the EU Minimum Tax Directive. Furthermore, the legal foundation and justification for the rules are examined, and complex questions regarding application and interpretation are addressed. Finally, the author underscores various peculiarities and concerns associated with the Danish implementation.

Authors

Publication Details

Journal
Internationale SteuerRundschau
Published
2025-10-01
DOI
https://doi.org/10.9785/isr-2025-141007
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation

Peter Koerver Schmidt
Internationale SteuerRundschau
Taxation and Legal Issues
article

Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation

Peter Koerver Schmidt
article en

Abstract

Abstract In the article, the author elucidates Denmark’s implementation of the EU Minimum Tax Directive. Furthermore, the legal foundation and justification for the rules are examined, and complex questions regarding application and interpretation are addressed. Finally, the author underscores various peculiarities and concerns associated with the Danish implementation.

Internationale SteuerRundschauVol. 14(10)
Openalex Percentile: Top 47%
Taxation and Legal Issues
DOISourceOpenAlex
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Pillar 2 – Dänemark: Danish Implementation of the OECD Global Minimum Tax — Fighting the „race-to-the-bottom“ through Complex Legislation — Peter Koerver Schmidt · Internationale SteuerRundschau (2025) | TGRS Research Map | TGRS