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Denmark: new practice for setting off branch losses

International Tax Report

Denmark: new practice for setting off branch losses

The Danish Tax Agency recently issued new guidelines based on the European Court of Justice’s ruling in the NN A/S case, C-28/17. The court overruled Danish practice denying jointly taxed companies to set off losses sustained by a Danish branch. Arne Møllin Ottosen and Lenni Hangaard Jensen consider the new practice.

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