Resumen de New Danish limitations on interest deductions

Nikolaj Bjornholm, Inger Toft Thiersen

• Two Acts were passed in Denmark in the spring of 2007 concerning interest deductions. These were Act 540 of 6 June 2007 on Controlled Foreign Company Taxation and Counter Measures Against Private Equity Funds and Act 344 of 18 April on Hybrid Financing Instruments and the Taxation of Tax Losses, etc. This note considers the significance of the two Acts