Denmark Tax News

CJEU Holds Differing Tax Treatment of Danish and Non-Resident UCITS Violates Free Movement of Capital

26 June 2018

Denmark Publishes Laws on R&D Deductions, Cross-Border Merger Effective Date, Individual Income Tax, and PE Rules for Investments through Transparent Entities

15 June 2018

CJEU Holds Danish Non-Resident Establishment Loss Restriction Violates Freedom of Establishment if Losses are Definitive

13 June 2018

Denmark Drafts Legislation for Implementation EU Anti-Tax Avoidance Directive Measures

7 June 2018

Joint Statement Issued from Denmark, Finland, and Sweden on Need for Global Consensus for Taxing the Digital Economy Rather than Unilateral EU Proposals

4 June 2018

Update – Pending Protocol to the Tax Treaty between Denmark and the Netherlands

1 June 2018

Danish Tax Board Holds Nature of Employee's Activities and Not the Authority to Conclude Contracts is Decisive Factor in Existence of a PE

25 May 2018

Denmark Signs Cooperation Agreement with Airbnb for the Reporting of Rental Income

22 May 2018

Danish Tax Board Holds Time Between Related Construction Projects is Included in Determining if Time Period for PE Met Under Austria Tax Treaty

15 May 2018

Protocol to Tax Treaty between Denmark and the Netherlands Signed

14 May 2018

Denmark Parliament Considering Draft Bill for Various Tax Amendments Including PE and Thin Cap Changes

11 May 2018

Draft Bill for R&D Expense Deduction Increase Submitted to Danish Parliament

8 May 2018

Chile Issues Circular on Activation of Interest and Royalties MFN Clauses by Tax Treaty with Japan

25 April 2018

Denmark Publishes Updated Guide on Expatriate Tax Scheme

24 April 2018

Danish High Court Rules on Transfer Pricing for Software Marketing Activities and Discretionary Assessment for Non-Contemporaneous Documentation

20 April 2018

Denmark to Remove Possibility of Retroactive Effective Dates for Mergers

28 March 2018

Tax Treaty between Armenia and Denmark Signed

16 March 2018

OECD Releases Third Batch of MAP Peer Review Results

13 March 2018

Draft Danish Legislation to Exclude Certain Passive Foreign Investors from Creating a PE and Expand the Interest Income Exemption

1 March 2018

Germany Concludes Negotiations for New Tax Treaty with Portugal an Amending Protocols to Tax Treaties with Denmark, Finland, and Poland

15 February 2018

Denmark to Increase Deduction for R&D Expenses Beginning in 2018

7 February 2018

Tax Treaty between Azerbaijan and Denmark has Entered into Force

25 January 2018

Denmark Allows Deduction of Payroll Costs Related to Establishment and Expansion

18 January 2018

TIEA between Denmark and the UAE has Entered into Force

16 January 2018

Denmark Publishes Updated Rate and Threshold Tables for 2018

29 December 2017

Denmark Publishes New Instructions on Submission of CbC Notifications and Reports

28 December 2017

Denmark Approves Pending Tax Treaty with Azerbaijan

26 December 2017

TIEA between Costa Rica and Denmark in Force

13 December 2017

Danish Parliament Approves Bill for New Tax Control Act

8 December 2017

OECD Publishes Exchange of Information Compliance Ratings for Six Jurisdictions under Enhanced Peer Review Process

20 November 2017