06 September 2018

Danish Parliament amends certain international tax provisions

The Danish Parliament enacted bill no. L 237 A on September 6, that amends various international tax provisions in Danish law. The key provisions include: (i) Double taxation of dividends derived by permanent establishments; (ii) Nonresident pension funds' investments in Danish real property; (iii) Thin capitalization — Masco Denmark; and (iv) Section 2 D(2) — scope of anti-avoidance rule regarding dividends broadened.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of this Tax Alert

Document ID: 2018-1754