Denmark Gazettes Act Amending Pillar 2 Global Minimum Tax, Other Provisions

The Danish Official Gazette Dec. 17 published Law No. 1643, amending provisions on the global minimum tax under OECD Pillar Two and other provisions. The law includes measures: 1) requiring that multinational enterprise (MNE) group entities resident in Denmark file a standard supplemental tax information return within 18 months after the reporting year; 2) expanding the supplemental tax to stateless pass-through entities established under Danish law, and stateless permanent establishments (PEs) operating in Denmark; 3) changing to 2 months after the standard supplemental tax form deadline, from 17 months after the last day of the reporting year, the final supplemental ...