Denmark Tax News
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Protocol to treaty between Luxembourg and Denmark signed
Corporate tax reform approved with adjustments
Protocol to treaty between Switzerland and Denmark initialed
Exchange of information agreement between Denmark and Guernsey enters into force
Exchange of information agreement between British Virgin Islands and Denmark signed
Four agreements between Bermuda and Denmark signed
Amendments to Corporate Income Tax Law adopted with adjustments
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Croatia and Denmark enters into force
Report from Tax Commission published – corporate tax implications
Treaty between Denmark and France terminated – details re Danish notice of termination
Proposed amendments to Corporate Income Tax Law
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
OECD released 2008 Model Tax Convention
Protocol to treaty between Malaysia and Denmark enters into force
Discussion draft on New Art. 7 of OECD Model – details
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Memorandum of Understanding to treaty between India and Denmark signed – Collection of taxes suspended during MAP
OECD Council approves 2008 Model Tax Convention
Treaty between Denmark and Spain terminated
Anti-abuse rule on taxation of convertible bonds adopted
Denmark ratifies four agreements with Isle of Man
Comments on draft contents of 2008 update to Model Tax Convention published
Treaty between Denmark and France terminated
Treaty between Austria and Denmark – details
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