Canada objects to Denmark’s arbitration reservation under MLI

Canada has objected to a reservation to the BEPS Multilateral Convention (MLI) lodged by Denmark, the OECD updated on November 27, 2020.

Denmark lodged with the OECD a list of Reservations and Notifications upon MLI ratification, including 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."

According to Canada, the reservation exceeds the scope of cases for which a reservation may be made under that provision. Canada has stated that the objection would become obsolete should Denmark withdraw above mentioned reservation.
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See Objection