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Denmark Consulting on Deduction Restriction and Increased Dividend Taxation for Payments to Non-Cooperative Jurisdictions

|Proposed Changes|Denmark
Denmark

The Danish government has launched a public consultation on new anti-avoidance rules based on the EU list of non-cooperative jurisdictions. The rules include:

  • A restriction on the deduction of payments made to:
    • an associated person that is resident or registered in a jurisdiction listed by the EU as non-cooperative; or
    • a person that is not the beneficial owner and the payment is passed on to…

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