Denmark Tax News

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Treaty between Switzerland and Denmark – Swiss Federal Administrative Court rules on the definition of beneficial ownership

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Treaty between Hungary and Denmark enters into force

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Draft bill proposing recharacterization of shareholder loans

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Bill on additional depreciation adopted

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Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

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Corporate tax amendments adopted and new rules on withholding tax refunds introduced

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Draft bill on additional depreciation published

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Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

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Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

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Treaty between China (People's Rep.) and Denmark signed

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Government publishes tax reform plan – Corporate taxation

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Treaty between Israel and Denmark enters into force

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Treaty between Denmark and Czech Republic – details

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Treaty between Denmark and Cyprus enters into force

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Election plans to reduce corporate tax rate

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Treaty between Denmark and Hungary – details

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Treaty between Denmark and Cyprus – details

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Treaty between Denmark and Kuwait – details

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Protocol to treaty between Denmark and Poland enters into force

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Protocol to treaty between Switzerland and Denmark enters into force

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Law program for 2010/2011 published

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Treaty between Denmark and Israel – details

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Protocol to treaty between Poland and Denmark signed and details

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Protocol to treaty between Poland and Denmark signed and details

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Tax reform 2010 – corporate taxation

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Dutch dividend withholding tax exemption extended to certain EEA countries

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Treaty between Denmark and Croatia – details

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ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

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Treaty between Israel and Denmark – signed and details

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ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

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