• Newsletter

Annual Tax Newsletter 2013

By Bech-Bruun Tax

Partner Anders Oreby Hansen
Partner Arne Riis
Partner Michael Serup
Partner Thomas Frøbert
Partner Carsten Pals


Transfer pricing
• Increased fines for non-compliance
• The approach of the Danish Tax Authorities in the transfer pricing cases
• OECD´s BEPS report – what can be expected at this stage?

UCITS and Mutual Investment Undertakings
• SIKAVs introduced in Denmark
• Danish dividend withholding taxes under serious pressure

Pension providers
• Uncertainty about Danish dividend withholding taxes

Beneficial ownership – what has happened?
• New Danish anti-abuse bill effectively imposes a beneficial ownership requirement on other countries
• The Danish Tax Tribunal´s decision of 23 November 2012 (Macquarie Airports case)

Political initiatives
• The Growth Plan
• Abolishment of “Entrepreneurial Tax”

International agreements
• Status of Denmark´s Double Taxation Treaties and Tax Information Exchange Agreements
• Denmark and the US concludes FATCA Implementation Treaty to improve international tax compliance

VAT developments
• The Growth Plan
• Denmark prevails in ECJ case regarding VAT grouping
• Deutsche Bank – VAT on portfolio management

Cross-border issues
• Danish exit tax challenged by the European Commission
• Denmark broadens scope of taxation of foreign labour

Greenland mining developments
• Greenland´s mineral resources


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