COVID-19 business aid: Danish Govt. & Parliament set conditionalities on tax & dividend payments and say companies should follow UNGPs
'Aftale om hjælpepakker til lønmodtagere og virksomheder mv. i forbindelse med gradvis genåbning af Danmark', 18 April 2020
Unofficial summary translation of Danish original, linked below
Agreement on aid packages for employees and companies in connection with the gradual reopening of Denmark
[A]pplicant companies, as a condition for receiving compensation… must state that [they] will not pay out dividends or buy back own shares for the financial years 2020 and 2021. The condition will apply to companies receiving more than DKR 60 million in compensation in 2020…
Appendix 13. Corporate social contributions
…The contracting [govt. and parliamentary] parties agree that companies applying for compensation after the extension of the [business aid] schemes should follow the UN Guiding Principles on Business and Human Rights and... pay the tax to which they are liable under international agreements and national rules.
This means that companies based in tax havens in accordance with EU guidelines cannot receive compensation insofar as it is possible to exclude them under EU law and any other international commitments entered into by Denmark or the EU…