OrbitaxReduced withholding tax rates
|Approved Changes|Denmark
On 29 April 2008, the parliament adopted an amendment to the Danish tax rules on withholding tax on dividends, royalties, interest, and capital gains on debt claims (premium) (L 31B). The bill has been put forward in order to bring the Danish withholding tax rules into conformity with EC law.
Under Sec. 2 of the Corporate Income Tax Law, and Sec. 2 of the Source T…
