Canada states that Denmark’s reservation “exceeds the scope of cases for which a reservation may be made under that provision.”
Canada has filed with the OECD an objection to a reservation to the BEPS Multilateral Convention (MLI) lodged by Denmark.
At the time of filing its instrument of ratification, Denmark had lodged a list of Reservations and Notifications upon MLI ratification, which included a reservation on article 28(2) that states that “Part VI (Arbitration) of the Convention shall apply to a tax case only insofar the Parties agree that (a) the Chair of the arbitration panel shall be a judge, and (b) Denmark shall be permitted to publish abstracts of decisions made by the arbitration panel.
Canada has now objected to Denmark’s reservation stating that the reservation “exceeds the scope of cases for which a reservation may be made under that provision.”
Canada has further stated that the objection would become obsolete should Denmark withdraw above mentioned reservation.