Denmark Tax News

Exchange of information agreement between British Virgin Islands and Denmark signed

7 June 2009

Four agreements between Bermuda and Denmark signed

13 May 2009

Treaty between Croatia and Denmark enters into force

10 April 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Amendments to Corporate Income Tax Law adopted with adjustments

10 April 2009

Report from Tax Commission published – corporate tax implications

16 March 2009

Treaty between Denmark and France terminated – details re Danish notice of termination

22 February 2009

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

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

Proposed amendments to Corporate Income Tax Law

4 November 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

4 November 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

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Protocol to treaty between Malaysia and Denmark enters into force

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Memorandum of Understanding to treaty between India and Denmark signed – Collection of taxes suspended during MAP

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Anti-abuse rule on taxation of convertible bonds adopted

27 July 2008

Treaty between Denmark and France terminated

27 July 2008

Treaty between Denmark and Spain terminated

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Denmark ratifies four agreements with Isle of Man

27 July 2008

Treaty between Austria and Denmark – details

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 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

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

Reduced withholding tax rates

21 June 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008