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Denmark: Corporate Tax Reform Bill Introduced (18/04/2007) - Belçika

Denmark: Corporate Tax Reform Bill Introduced (18/04/2007)
The Danish Minister of Taxation published Bill L 213 on 18 April 2007 that includes a reduction in the statutory corporate tax rate and limits on the deduction of interest expense. The bill is somewhat different than the draft published on 1 February. For example, the proposal to introduce a “patent box regime,” under which income derived from a patented product would be subject to a special tax levy of 12.1%, has been dropped. Moreover, the proposed rules that would restrict interest deductions has undergone changes to take into account criticisms that the provisions could have a broader than intended effect.
Attachments
Corporate Tax Reform Bill Introduced (55 KB)
Deloitte Denmark Tax Alert

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Page Last Updated: 19 April 2007
Source: Deloitte - Belgium (English)



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