OrbitaxDraft Danish Legislation to Exclude Certain Passive Foreign Investors from Creating a PE and Expand the Interest Income Exemption
|Proposed Changes|Denmark
On 23 February 2018, draft legislation was submitted to the Danish parliament that would make a number of amendments to the Corporate Tax Law and various other laws. One of the main amendments is to the permanent establishment (PE) rules with respect to investments made in Denmark through transparent entities. In particular, the amendment would exclude foreign investors making passive investme…
Continue Reading
