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Tax Notes int.: Danish Tax Authorities Lose Another Dividend Case

By Arne Riis, William Sejr-Sørensen and Poul Erik Lytken

The Danish Tax Tribunal (the highest Danish administrative appeals body), in yet another dividend tax case,1 has exempted a Danish company from a requirement to withhold taxes on dividends amounting to DKK 658 million (approximately $112 million) paid out to a Cyprus-based holding company.

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