The Danish tax authority has lost another withholding tax case on the beneficial ownership of dividend payments amounting to DKr658 million ($114 million). However, in a decision that should encourage taxpayers, caution is still needed as the legal position on dividend distributions will not be clarified until the Supreme Court hears the case.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure