Resumen de Denmark. New Danish rules on tax-exempt restructurings

Nikolaj Bjornholm, Toft Thiersen

• On 12 April 2007, the Danish Parliament adopted Bill 110B amending the Danish rules on tax-exempt restructurings by way of Act 343 of 18 April 2007 on restructurings and joint taxation. In general, the amended Act has retroactive effect from 1 January 2007. This note considers the importance of the provisions introduced by the Act.