Denmark/France/Spain: Act Enacted Authorizing Termination of Tax Treaties with France and Spain

• Autores: Nikolaj Bjornholm, Arne Riis
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 4, 2008, págs. 205-206
• Idioma: inglés
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• Resumen

  • A Bill authorizing the Danish Minister of Taxation to terminate the Denmark-France and Denmark-Spain tax treaties was passed and enacted by the Danish parliament. The Act entered into force on 1 March 2008 and the termination of both tax treaties could, therefore, become effective as early as 1 January 2009. This note considers the implications of the Act.