Denmark Tax News

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008

Proposed anti-abuse rule on taxation of convertible bonds

14 May 2008

Bill to terminate treaty with Spain adopted by Danish parliament

16 March 2008

Bill to terminate treaty with France adopted by Danish parliament

16 March 2008

Treaty between Denmark and Austria ratified

16 March 2008

ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

16 March 2008

ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details

16 March 2008

European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

16 March 2008

European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

16 March 2008

OECD released discussion draft on transactional profit methods

8 February 2008

European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008

ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

8 February 2008

Protocol to treaty between United States and Denmark enters into force

8 February 2008

ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

8 February 2008

Treaty between Denmark and France – bill reintroduced

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

Government reintroduces tax bills

16 January 2008

Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.

16 January 2008

Protocol to treaty between United States and Denmark ratified by US Senate

16 January 2008

Treaty between Denmark and Austria – bill reintroduced

16 January 2008

Protocol to treaty between United States and Denmark approved

3 December 2007

Treaty between Denmark and Kuwait – negotiations

3 December 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty

4 November 2007