Denmark has published a release from the Eastern High Court on a judgment issued 3 May 2021 concerning dividend withholding tax exemptions under the EU Parent-Subsidiary Directive and tax treaties when dividend payments are made to flow-through companies in the EU. The judgment follows up on a 2019 judgment of the Court of Justice of the European Union (CJEU) in Joined Cases C 116/16 and C 117/16. The cases involved dividend payments made to companies in Cyprus and Luxembourg, for which the withholding tax exemption benefit under the Parent-Subsidiary Directive was claimed, although the ultimate beneficial owners of the payments...