Lov om ændring af selskabsskatteloven og fondsbeskatningsloven (Implementering af skatteundgåelsesdirektivets minimumskrav til medlemsstaternes CFC-regler)

This legislative act updates Danish corporate and fund taxation laws to comply with EU directives regarding Controlled Foreign Company (CFC) rules. It aims to prevent companies from shifting profits to low-tax jurisdictions to avoid paying their fair share of taxes. The changes affect corporations and investment funds operating in Denmark, particularly those with foreign subsidiaries. It ensures that income held in low-tax jurisdictions is taxed appropriately within the domestic system.