The Danish Minister of Taxation has announced that the Danish tax authority (SKAT) will be reducing the time limit to claim a refund of dividends withholding tax from the current practice of allowing five years, to allowing just three years. However, if a tax treaty Denmark has entered into provides for a longer period of time, the treaty period will be followed. SKAT is expected to publish a change of pracrice notice in the near future that will provide further details on the effective date …