OrbitaxTax reform 2010 – corporate taxation
|Approved Changes|Denmark
On 28 and 29 May 2009, the parliament passed the law proposals regarding the tax reform, which will generally enter into force on 1 January 2010. The new rules regarding dividends are effective for dividends which are distributed from 1 January 2010.
The main amendments are summarized below:
Taxation of dividends and capital gains on shares harmonized
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