Danish High Court Issues Judgement on Withholding Tax Exemption for Dividend Payments to Flow-Through Companies

Denmark has published a release from the Eastern High Court on a judgment issued 3 May 2021 concerning dividend withholding tax exemptions under the EU Parent-Subsidiary Directive and tax treaties when dividend payments are made to flow-through companies in the EU. The judgment follows up on a 2019 judgment of the Court of Justice of the European Union (CJEU) in Joined Cases C 116/16 and C 11…
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