Lov om ændring af minimumsbeskatningsloven og ligningsloven (Gennemførelse af OECD's administrative retningslinjer om minimumsbeskatningsreglerne og ændring af listen over lande, der er omfattet af defensive foranstaltninger)

This legislative proposal aims to update Danish tax laws to align with the OECD's administrative guidelines regarding minimum taxation rules. It also involves updating the list of countries subject to defensive tax measures, ensuring Denmark's tax framework remains consistent with international standards designed to prevent profit shifting. The changes will affect multinational enterprises operating in Denmark and taxpayers subject to these international tax standards. It ensures that large corporations pay a minimum level of tax, reducing the incentive to move profits to low-tax jurisdictions.