ey-global-tax-policy-outlook-for-2015

Denmark
2.7 Current tax policy and tax administration
leader
• Minister for Taxation Benny Engelbrecht, representing the
2.8 Key tax policy changes in 2014
• From a corporate tax perspective, the key changes include
a reduction in the CIT rate and a lower burden on dividends
paid on unlisted shares.
2.9 Country position on OECD Base Erosion
and Prot Shifting (BEPS) Action Plan
• The Minister for Taxation signed an international agreement
•
on aggressive tax planning.
2.10 Pending tax proposals
• Not applicable
2.11 Consultations opened/closed
• Not applicable
The outlook for global tax policy in 2015 |
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