The Danish Government has proposed taxation of dividends paid to foreign states as of 1 March 2023 and thereafter.If enacted, dividends paid by Danish companies to foreign states and institutions that are an integrated part of foreign states will be subject to a 27% withholding tax that may be reduced to 22% (or lower if provided under a tax treaty) through a reclaim procedure.On 23 September 2022, the Danish Government published a draft bill that introduces taxation of dividends paid by Danish companies to foreign states and institutions that are an integrated part of foreign states including sovereign wealth funds.The...