On 2 June 2016, the Danish parliament approved law proposal (L 123), which changes certain aspects of the country's taxation of capital gains and dividends ({News-2016-04-01/P/3- previous coverage}). Changes include:
- The participation exemption regime is expanded to cover capital gains and dividends received from subsidiaries resident in jurisdictions with which Denmark has entered into a tax information exchange agreement, including the OECD-Council of Europe Convention on Mutual Administra…