| "If a company feels that a deduction lies in the legal gray zone, all they have to do is ask," said Christiansen, adding that this "gray zone" was likely to expand in coming years. This country's tax system is becoming increasingly complicated, and matters will only be made worse by the expansion of tax liability laws into new corporate areas. "There's only one path ahead, and that's more rules," said Christiansen, urging the Tax Ministry to investigate potential loopholes more quickly--before companies take a shine to exploiting them. Pages and pages and pages of tax lawsThe chairman of the Danish Association of State Authorized Accountants, Jørgen Peter Bærentsen, said the nation's tax laws were so complicated that the number of pages devoted to tax legislation numbered in the thousands. But Bærentsen said it was ultimately incumbent upon Parliament to set the nation's tax framework as effectively as possible. "When lawmakers establish a framework, it is virtually impossible to tell any business to keep themselves to ten or fifteen centimeters within that framework," said Bærentsen. Tax expert Preben Bertelsen, former tax director at Danske Bank and BG Bank, told Ritzau that there were precious few loopholes left to exploit in the nation's tax law. But given any kind of framework legislation, Bertelsen said, people are bound to bend the rules a little. "Tax law is not an exact science. It's impossible to eliminate every opportunity to skirt the law," he said. Bertelsen said Denmark would do well to learn a lesson from abroad. Many countries have added special paragraphs to their tax laws, authorizing tax authorities to correct situations in which companies may have acted in compliance with a given law, but contrary to the law's intention.
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