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Denmark’s draft bill to implement DAC9 proposes a standardized form for large groups to report top-up tax, automatic data exchange with EU and OECD countries, and stricter validation of taxpayer identification numbers.
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The bill also outlines enforcement measures, including penalties for noncompliance, and aims to improve the use of exchanged information by tax authorities while aligning national rules with updated EU standards.
Source: news.bloombergtax.com
