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Denmark Consulting on Proposals to Align Tax Treatment of Danish and Foreign Associations, Non-Profits, and Investment Institutions

|Proposed Changes|Denmark
Denmark

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 associatio…

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