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Denmark Tax News

Tax Treaty between Algeria and Denmark to be Negotiated
Sep 17, 2018
Danish Parliament Approves Bill for Various Tax Amendments Including Thin Cap and PE Tax Credit Changes
Sep 11, 2018
Protocol to Nordic Tax Treaty Signed Including BEPS-Related Amendments
Sep 04, 2018
Japan Parliament Approves Pending Tax Treaties with Denmark, Estonia, Iceland, Lithuania, and Russia
Jul 30, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
Finland to Sign Amending Protocol to Nordic Tax Treaty
Jul 19, 2018
CJEU Holds Danish Restriction on Offset of Losses of Non-Resident's Danish PE Violates Freedom of Establishment if No Other Possibility to Deduct
Jul 10, 2018
Denmark's New Tax Administration Launched
Jul 05, 2018
CJEU Holds Differing Tax Treatment of Danish and Non-Resident UCITS Violates Free Movement of Capital
Jun 26, 2018
Denmark Publishes Laws on R&D Deductions, Cross-Border Merger Effective Date, Individual Income Tax, and PE Rules for Investments through Transparent Entities
Jun 15, 2018
CJEU Holds Danish Non-Resident Establishment Loss Restriction Violates Freedom of Establishment if Losses are Definitive
Jun 13, 2018
Denmark Drafts Legislation for Implementation EU Anti-Tax Avoidance Directive Measures
Jun 07, 2018
Joint Statement Issued from Denmark, Finland, and Sweden on Need for Global Consensus for Taxing the Digital Economy Rather than Unilateral EU Proposals
Jun 04, 2018
Update – Pending Protocol to the Tax Treaty between Denmark and the Netherlands
Jun 01, 2018
Danish Tax Board Holds Nature of Employee's Activities and Not the Authority to Conclude Contracts is Decisive Factor in Existence of a PE
May 25, 2018
Denmark Signs Cooperation Agreement with Airbnb for the Reporting of Rental Income
May 22, 2018
Danish Tax Board Holds Time Between Related Construction Projects is Included in Determining if Time Period for PE Met Under Austria Tax Treaty
May 15, 2018
Protocol to Tax Treaty between Denmark and the Netherlands Signed
May 14, 2018
Denmark Parliament Considering Draft Bill for Various Tax Amendments Including PE and Thin Cap Changes
May 11, 2018
Draft Bill for R&D Expense Deduction Increase Submitted to Danish Parliament
May 08, 2018
Chile Issues Circular on Activation of Interest and Royalties MFN Clauses by Tax Treaty with Japan
Apr 25, 2018
Denmark Publishes Updated Guide on Expatriate Tax Scheme
Apr 24, 2018
Danish High Court Rules on Transfer Pricing for Software Marketing Activities and Discretionary Assessment for Non-Contemporaneous Documentation
Apr 20, 2018
Denmark to Remove Possibility of Retroactive Effective Dates for Mergers
Mar 28, 2018
Tax Treaty between Armenia and Denmark Signed
Mar 16, 2018
OECD Releases Third Batch of MAP Peer Review Results
Mar 13, 2018
Draft Danish Legislation to Exclude Certain Passive Foreign Investors from Creating a PE and Expand the Interest Income Exemption
Mar 01, 2018
Germany Concludes Negotiations for New Tax Treaty with Portugal an Amending Protocols to Tax Treaties with Denmark, Finland, and Poland
Feb 15, 2018
Denmark to Increase Deduction for R&D Expenses Beginning in 2018
Feb 07, 2018
Tax Treaty between Azerbaijan and Denmark has Entered into Force
Jan 25, 2018
Denmark Allows Deduction of Payroll Costs Related to Establishment and Expansion
Jan 18, 2018
TIEA between Denmark and the UAE has Entered into Force
Jan 16, 2018
Denmark Publishes Updated Rate and Threshold Tables for 2018
Dec 29, 2017
Denmark Publishes New Instructions on Submission of CbC Notifications and Reports
Dec 28, 2017
Denmark Approves Pending Tax Treaty with Azerbaijan
Dec 26, 2017
TIEA between Costa Rica and Denmark in Force
Dec 13, 2017
Danish Parliament Approves Bill for New Tax Control Act
Dec 08, 2017
OECD Publishes Exchange of Information Compliance Ratings for Six Jurisdictions under Enhanced Peer Review Process
Nov 20, 2017
Denmark Clarifies Treaty Benefits for Investors through Transparent Foreign Investment Scheme
Nov 15, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
New Tax Treaty between Denmark and Japan Signed
Oct 16, 2017
TIEA between Botswana and Denmark in Force
Sep 21, 2017
Denmark to Simplify Payroll and Related Deduction Determination
Sep 08, 2017
Denmark to Introduce Allowance for Corporate Equity and Increased R&D Deductions
Sep 05, 2017
Denmark to Extend Expatriate Individual Income Tax Flat Rate Scheme and Increase the Rate
Aug 31, 2017
Danish Ruling that Subcontracted Activities may Constitute PE
Aug 28, 2017
U.S. Publishes CbC Exchange Arrangements with Denmark and Guernsey
Jul 31, 2017
Denmark Consulting on Draft Legislation to Replace Tax Control Act
Jul 14, 2017
Denmark Confirms Investment in a Danish Limited Partnership does Not Constitute a PE
Jun 27, 2017
U.S. Signs CbC Exchange Arrangements with Denmark, Guernsey, Ireland, Latvia, and the Slovak Republic, and South Korea
Jun 23, 2017
Denmark Planning New Withholding Procedure for Dividends
Jun 21, 2017
Denmark to Reorganize and Expand Tax Authority
Jun 15, 2017
OECD Invites Comments for Third Batch of MAP Peer Reviews
Jun 12, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Denmark, Estonia, Lithuania and New Zealand
Jun 09, 2017
Danish Disclosure Requirements for Beneficial Ownership Register
Jun 08, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Update - Azerbaijan Approves Pending Tax Treaty with Denmark
Jun 02, 2017
Danish Parliament Agreement on Strengthened Efforts to Combat International Tax Evasion
May 22, 2017
Japan Concludes Tax Treaty Negotiations with Denmark and Estonia
May 17, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Denmark Draft Guidance on Loss Transfer Restrictions for Tax-Free Demergers and Assets Transfers
May 15, 2017
Danish Ruling Holds Limited Supervisory Activities for Subcontracted Project Do Not Constitute PE
May 12, 2017
Danish Tax Tribunal Issues Ruling Highlighting Importance of Complete Transfer Pricing Documentation
May 02, 2017
Denmark and Japan to Amend Tax Treaty
Apr 12, 2017
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Belgium, Denmark, and Luxembourg
Mar 15, 2017
India Supreme Court Holds Payments for Computer System Use Not Taxable FTS under Tax Treaty with Denmark
Mar 08, 2017
Danish Tax Authority Publishes Individual Income Tax Table through 2025
Feb 28, 2017
Danish Tax Authority Holds Multiple Projects At Same Property do Not Constitute PE Under Tax Treaty with Germany if Not Clearly Continuous
Feb 27, 2017
Denmark and Iran to Negotiate Tax Treaty
Feb 23, 2017
Tax Treaty between Azerbaijan and Denmark Signed
Feb 22, 2017
TIEA between Denmark and Vanuatu in Force
Feb 01, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
ECJ Strikes Down Danish Rules Disallowing Exemption of Interest Non-deductible under German Thin-cap Rules
Dec 29, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Denmark Publishes New Form for CbC Reporting Notification
Dec 12, 2016
Denmark Publishes Updated Rate and Threshold Tables for 2017
Nov 22, 2016
Brazil Adds Ireland to Black List and Austrian Holding Companies to Grey List
Sep 16, 2016
Denmark to Purchase Panama Papers Data
Sep 14, 2016
Denmark Publishes Order on CbC Notification Requirements and Reporting Tables
Sep 07, 2016
Denmark Tax Reform Plans include Notional Interest Deduction, R&D Super Deduction and Start-Up Tax Holiday
Sep 02, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Denmark Issues Notice on Spontaneous Exchange of Information on Cross Border Tax Rulings and Unilateral APAs
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Denmark Issues Change of Practice Notice on Dividends Withholding Tax Refund Time Limit
Jun 20, 2016
Denmark Approves Changes to Capital Gains and Dividends Taxation
Jun 08, 2016
Denmark to Reduce Time Limit to Claim Dividends Withholding Tax Refunds
Jun 07, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
Advocate General Opinion Issued that Denmark's Interest Income Exemption Rules do not Restrict Freedom of Establishment
May 18, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Denmark Issues Master and Local File Documentation Requirements
May 12, 2016
Denmark to Test Alternative Dispute Resolution Model for Transfer Pricing Cases
May 05, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Danish Government Proposes Amendments to Capital Gains and Dividends Taxation
Apr 01, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Tax Treaty between Denmark and Ghana has Entered into Force
Jan 20, 2016
SSA between Denmark and the Philippines has Entered into Force
Jan 11, 2016
Denmark Passes Legislation for CbC Reporting
Dec 28, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Hong Kong TIEAs with Denmark, the Faroe Islands, Iceland and Norway have Entered into Force
Dec 15, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Denmark Ends Simplified Dividend Tax Refund Process through Banks
Nov 10, 2015
Swiss Court Holds Beneficial Ownership Must be Determined based on the Entire Economic Context
Nov 09, 2015
TIEA between Denmark and the U.A.E Signed
Nov 06, 2015
Denmark Recovers EUR 235 Million in Dividend Fraud Investigation
Nov 05, 2015
Tax Treaty between Denmark and the U.A.E. to be Negotiated
Oct 20, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Denmark Planning to Implement New Transfer Pricing Documentation Requirements including CbC Reporting
Sep 28, 2015
Denmark Temporarily Suspends Dividend Withholding Tax Refunds amid Fraud
Sep 01, 2015
Tax Treaty between Armenia and Denmark under Negotiation
Jun 24, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Denmark's New Anti-Abuse Rules in Force
May 18, 2015
Protocol to the Treaty between Demark and India has Entered into Force
Mar 09, 2015
EC Launches State Aid Investigation into Danish Fat Tax
Feb 10, 2015
Denmark Issues Draft Anti-Abuse Legislation
Feb 06, 2015
Protocol to the Tax Treaty between Denmark and Ireland has Entered into Force
Jan 09, 2015
Protocol to the Tax Treaty between Demark and Luxembourg has Entered into Force
Dec 31, 2014
New Rules for Denmark Loss Carryforwards Reporting
Nov 18, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Update - Denmark Approves Tax Treaty with Ghana
Oct 14, 2014
Denmark Publishes Proposed Budget 2015
Aug 27, 2014
TIEA between Hong Kong and Denmark Signed
Aug 25, 2014
Protocol to the Tax Treaty between Denmark and Ireland Signed
Jul 25, 2014
Luxembourg Ratifies the Protocol to the Tax Treaty with Denmark
Jul 23, 2014
Norway has Terminated Nordic Inheritance and Gift Tax Treaty
Jul 03, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Danish Growth Plan for 2014
May 13, 2014
Partnerships and Permanent Establishments in Denmark
Apr 16, 2014
Denmark and Ghana Sign Tax Treaty
Apr 02, 2014
EU Court Rules on VAT Treatment for Pension Funds
Mar 20, 2014
Bill amending the exit tax rules enacted
Mar 14, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Danish court decides case on cash pooling arrangements
Feb 01, 2014
Bill amending the exit tax rules published
Jan 01, 2014
Budget for 2014 – government reaches consensus
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Budget for 2014 – individual taxation
Dec 02, 2013
Protocol to treaty between Belgium and Denmark enters into force
Dec 02, 2013
Protocol to treaty between Denmark and India signed
Dec 02, 2013
Treaty between Denmark and Kuwait enters into force
Dec 02, 2013
Protocol to treaty between Denmark and Luxembourg signed
Dec 02, 2013
Amendments to corporate income tax changes adopted
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Bills on corporate income tax changes published
Jun 27, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between Belarus and Singapore signed
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Government plans to reduce corporate income tax rate
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Law exempting capital gains on certain portfolio shares adopted
Feb 10, 2013
New anti-avoidance rules adopted
Feb 10, 2013
Treaty between Czech Republic and Denmark enters into force
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Draft bill on new anti-avoidance rules published
Dec 02, 2012
Law proposal exempting capital gains on certain portfolio shares published
Oct 23, 2012
Treaty between Hungary and Denmark enters into force
Oct 23, 2012
Treaty between Switzerland and Denmark – Swiss Federal Administrative Court rules on the definition of beneficial ownership
Oct 23, 2012
Draft bill proposing recharacterization of shareholder loans
Oct 14, 2012
Bill on additional depreciation adopted
Sep 03, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Corporate tax amendments adopted and new rules on withholding tax refunds introduced
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Draft bill on additional depreciation published
Jul 29, 2012
Treaty between China (People's Rep.) and Denmark signed
Jul 29, 2012
Government publishes tax reform plan – Corporate taxation
Jul 25, 2012
Treaty between Israel and Denmark enters into force
Mar 04, 2012
Treaty between Denmark and Czech Republic – details
Nov 24, 2011
Treaty between Denmark and Cyprus enters into force
Sep 15, 2011
Election plans to reduce corporate tax rate
Jul 27, 2011
Treaty between Denmark and Hungary – details
Jun 21, 2011
Treaty between Denmark and Cyprus – details
Mar 30, 2011
Treaty between Denmark and Kuwait – details
Mar 30, 2011
Protocol to treaty between Denmark and Poland enters into force
Mar 14, 2011
Protocol to treaty between Switzerland and Denmark enters into force
Feb 28, 2011
Law program for 2010/2011 published
Nov 27, 2010
Treaty between Denmark and Israel – details
May 25, 2010
Tax reform 2010 – corporate taxation
Jan 20, 2010
Protocol to treaty between Poland and Denmark signed and details
Jan 20, 2010
Protocol to treaty between Poland and Denmark signed and details
Jan 20, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Denmark and Croatia – details
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
Corporate tax reform approved with adjustments
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Israel and Denmark – signed and details
Jul 16, 2009
Protocol to treaty between Luxembourg and Denmark signed
Jul 16, 2009
Protocol to treaty between Switzerland and Denmark initialed
Jul 16, 2009
Exchange of information agreement between British Virgin Islands and Denmark signed
Jun 07, 2009
Exchange of information agreement between Denmark and Guernsey enters into force
Jun 07, 2009
Four agreements between Bermuda and Denmark signed
May 13, 2009
Amendments to Corporate Income Tax Law adopted with adjustments
Apr 10, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Croatia and Denmark enters into force
Apr 10, 2009
Report from Tax Commission published – corporate tax implications
Mar 16, 2009
Treaty between Denmark and France terminated – details re Danish notice of termination
Feb 22, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Proposed amendments to Corporate Income Tax Law
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Protocol to treaty between Malaysia and Denmark enters into force
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Memorandum of Understanding to treaty between India and Denmark signed – Collection of taxes suspended during MAP
Aug 11, 2008
Anti-abuse rule on taxation of convertible bonds adopted
Jul 27, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Denmark and France terminated
Jul 27, 2008
Denmark ratifies four agreements with Isle of Man
Jul 27, 2008
Treaty between Denmark and Spain terminated
Jul 27, 2008
Reduced withholding tax rates
Jun 21, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty between Austria and Denmark – details
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Proposed anti-abuse rule on taxation of convertible bonds
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Treaty between Denmark and Austria ratified
Mar 16, 2008
Bill to terminate treaty with France adopted by Danish parliament
Mar 16, 2008
Bill to terminate treaty with Spain adopted by Danish parliament
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Protocol to treaty between United States and Denmark enters into force
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Government reintroduces tax bills
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Denmark and Austria – bill reintroduced
Jan 16, 2008
Treaty between Denmark and France – bill reintroduced
Jan 16, 2008
Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.
Jan 16, 2008
Protocol to treaty between United States and Denmark ratified by US Senate
Jan 16, 2008
Treaty between Denmark and Kuwait – negotiations
Dec 03, 2007
Protocol to treaty between United States and Denmark approved
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Denmark and Austria to be ratified
Nov 04, 2007
Treaty between Denmark and Croatia signed
Nov 04, 2007
Treaty between Denmark and France - Danish election invalidates tax bill to terminate treaty
Nov 04, 2007
Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
US Senate hearings on protocol to treaty between Denmark and US
Jul 29, 2007
Corporate income tax reform adopted
Jul 02, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Denmark and Austria signed
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Revised bill amending the Corporate Income Tax Act published
May 28, 2007
Memorandum of understanding concluded between Denmark and Switzerland
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Major amendments to Danish tax laws announced
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Minister of Taxation's policy statement for 2006/07
Dec 17, 2006
Protocol to treaty between Denmark and US
Dec 17, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
US Senate may hold hearings on new Denmark, Finland, and Germany protocols
Aug 13, 2006
Proposal to introduce a new tax account adopted
Jul 11, 2006
Protocol to treaty between US and Denmark signed
Jun 14, 2006
New rules on thin capitalization and withholding tax adopted
May 14, 2006
The first-time income tax treaty between Denmark and Taiwan, concluded between the Danish Trade Organization's Taipei Office and the Taipei representative office in Denmark on 30 August 2005, entered into force on 23 December 2005. The treaty generally applies from 1 January 2006. Further details will be reported subsequently.
Mar 16, 2006
Treaty between Luxembourg and Denmark covers Luxembourg SICAVS and SICAFS and Danish collective investment vehicles
Mar 16, 2006
On 27 October 2005 the first-time income tax agreement between Denmark and Taiwan, which was concluded between the Danish Trade Organization's Taipei Office and the Taipei representative office in Denmark on 30 August 2005, was submitted to the Danish parliament for approval. The agreement will not apply to the Faroer Islands and Greenland. Further details will be reported subsequently.
Dec 06, 2005
New group taxation rules and reduction in corporate income tax rate
Nov 09, 2005
Denmark has recently concluded negotiations for first-time tax treaties with Croatia and Nigeria, and for a first-time agreement with Taiwan. Further details will be reported subsequently.
Nov 09, 2005
On 31 May 2005 Denmark approved a law, which provides for a reduction of the corporate income tax rate from 30% to 28% with retroactive effect from 1 January 2005.
Jun 09, 2005
Entry into force on 21 December 2004, effective as from 1 January 2005.
Jan 19, 2005