The OECD has published notifications deposited by Australia and Canada on 2 October and 8 October 2020, respectively, concerning objections to reservations made by Denmark regarding arbitration. In particular, the two countries object to the following reservation made in Denmark's definitive list of reservations and notifications:
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.
In the objection notifications, both countries consider that this reservation exceeds the scope of cases for which a reservation may be made. The Australian objection notification further states that the objection does not affect the entry into force of the BEPS MLI for the Australia -Denmark tax treaty and that the entirety of Part VI (Arbitration) shall apply, unaffected by the reservation made by Denmark and the objection made by Australia.