Denmark
Bekendtgørelse af lov om den skattemæssige behandling af gevinster og tab ved afståelse af aktier m.v. (aktieavancebeskatningsloven)
A20210017229
26 provisions
This preamble says the act contains rules on the tax treatment of gains and losses from disposing of shares and similar securities, and that some rules implement parts of EU Directive 2009/133/EF.