The article lacks some details. If you read the Danish text detailing this from the Ministry of Commerce you will see that: Regarding buy-backs and dividends,

The article lacks some details. If you read the Danish text detailing this from the Ministry of Commerce you will see that: Regarding buy-backs and dividends, companies receiving more than 60 million DKK in subsidy for fixed costs have to promise no buy-backs and dividends in fiscal years 2020 and 2021. If they pay back the subsidy they will be freed from this obligation. 60 million DKK is approximately 8.7 million USD or 8 million EUR. Regarding "tax havens", the legislation states that the companies receiving these subsidies have to pay their taxes according to national rules and international agreements. Companies based in EU-defined "tax havens" will not be eligible for compensation unless denying them compensation would violate EU legislation or other international agreements. You can read the press release and legislation from the Ministry of Commerce in Danish here: https://em.dk/nyhedsarkiv/2020/april/covid-19-regeringen-og-alle-folketingets-partier-er-enige-om-at-justere-og-udvide-hjaelpepakker-til-dansk-oekonomi/ https://em.dk/nyhedsarkiv/2020/april/covid-19-regeringen-og-...