Denmark has published a draft bill for consultation on proposals meant to align the tax treatment of Danish and Foreign associations and non-profits in accordance with EU Law. It is proposed that both Danish and foreign associations be taxed on income from dividends, interest on controlled debt, and royalties, and that Danish and foreign non-profit associations be exempt from tax on dividends. In this way, there will be no difference between the tax treatment of Danish and foreign associations and non-profits. In addition, it is proposed that Danish investment institutions subject to minimum taxation will be subject to dividend tax...