On 22 March 2007, the Danish and Swiss competent authorities reached a mutual agreement regarding the refund of withholding taxes. The agreement is based on Art. 25 of the Convention between Denmark and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income and Capital. Specifically, the following were decided: -   Danish accumulation investment funds that issue certificates as defined in the Danish Corporation Tax Act and organized in Denmark are entitled to request a refund of the Swiss anticipatory tax on dividends and on interest according to Àrts. 10 and 11 of the Convention. -...