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Bech-Bruun Taxand - Annual Tax Newsletter 2015
During the past year, the Danish Parliament has adopted new legislation on a number of different tax areas. Taxand Denmark provides an overview of the most significant of these developments from October 2014 until August 2015.
- Exit tax on individuals’ business activities
- Interest deductibility limitation amendments
- Taxation on dividends from foreign subsidiaries
- General anti-avoidance regulation introduced
- Trusts – no longer for Danes?
- No binding ruling when exiting Denmark
- Increased focus on transfer pricing
- New proposal to strengthen EU-tax cooperation
- The Danish Tax Authorities 2015 Activity Plan
- VAT developments – expansion of VAT exemptions
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