Denmark Tax News
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Bill amending the exit tax rules enacted
Danish court decides case on cash pooling arrangements
Bill amending the exit tax rules published
Budget for 2014 – government reaches consensus
Treaty between Denmark and Kuwait enters into force
Budget for 2014 – individual taxation
Protocol to treaty between Denmark and India signed
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Protocol to treaty between Belgium and Denmark enters into force
Protocol to treaty between Denmark and Luxembourg signed
Amendments to corporate income tax changes adopted
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Bills on corporate income tax changes published
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Withholding tax under EU Savings Directive to be abolished
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Treaty between Belarus and Singapore signed
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Government plans to reduce corporate income tax rate
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Law exempting capital gains on certain portfolio shares adopted
Treaty between Czech Republic and Denmark enters into force
New anti-avoidance rules adopted
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Draft bill on new anti-avoidance rules published
Law proposal exempting capital gains on certain portfolio shares published
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