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16 Jan 2020, 3:45 am
Dividend Exemption Capital Gains Exemption Country Limitations Austria (AT) 100.0% 100.0% None Belgium (BE) 100.0% 100.0% None Czech Republic (CZ) 100.0% 100.0% EU member states and EEA member states Denmark (DK) 100.0% 100.0% EU member states and EEA member states or double tax treaty Estonia (EE) 100.0% 100.0% EU member states and EEA member states and Switzerland Finland (FI) 100.0% 100.0% EU member states and EEA member states France (FR) 95.0% 88.0% Black-list countries are… [read post]
9 Jan 2020, 3:45 am
Country Super-reduced Rate (%) Reduced Rate (%) Parking Rate (%) Standard Rate (%) Austria (AT) – 10 / 13 13 20 Belgium (BE) – 6 / 12 12 21 Bulgaria (BG) – 9 – 20 Croatia (HR) – 5 / 13 – 25 Cyprus (CY) – 5 / 9 – 19 Czech Republic (CZ) – 10 / 15 – 21 Denmark (DK) – – – 25 Estonia (EE) – 9 – 20 Finland (FI) – 10 /14 – 24 France (FR) 2.1 5.5 / 10 – 20 Germany (DE) – 7 – 19… [read post]
31 Dec 2019, 4:40 am
DEAR FRIENDS: The bloggers here at the 1709 Blog have decided that this will be our very last post. [read post]
3 Dec 2019, 10:06 am
The duo wanted the painting fragments to decorate the faces of their latest watches, each of which they planned to sell for at least DK 10,000. [read post]
18 Nov 2019, 12:01 am
McPherson (DK, 2001), reported: . . . [read post]
14 Nov 2019, 3:45 am
Carbon Tax Rate (per ton of CO2e) Share of Jurisdiction’s Greenhouse Gas Emissions Covered Year of Implementation Euros US-Dollars Denmark (DK) €23.21 $27.37 40% 1992 Estonia (EE) €2.00 $2.36 3% 2000 Finland (FI) €62.00 $73.11 36% 1990 France (FR) €44.60 $52.59 35% 2014 Iceland (IS) €27.38 $32.29 29% 2010 Ireland (IE) €20.00 $23.58 49% 2010 Latvia (LV) €5.00 $5.90 15% 2004 Norway (NO)… [read post]
11 Nov 2019, 7:14 am
Datatilsynet DK held that the processing of the complainant’s name for the auto-complete is permitted as the processing is necessary for the performance of a task in the best interest of the community or is a matter of public authority imposed by the data controller. [read post]
7 Nov 2019, 3:45 am
International Tax Rule Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: 2019 International Tax Competitiveness Index OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 17 17 12 5 Austria (AT) 5 4 4 0 Belgium (BE) 10 10 25 -15 Canada (CA) 21 20 18 2 Chile (CL) 36 36 36 0 Czech Republic (CZ) 8 7 6 1 Denmark (DK) 23 25 29 -4 Estonia (EE) 6 6 11 -5 Finland (FI) 25 26 23 3 France (FR) 26 27 24 3… [read post]
31 Oct 2019, 3:45 am
Property Tax Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: 2019 International Tax Competitiveness Index OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 3 3 3 0 Austria (AT) 10 10 10 0 Belgium (BE) 18 28 27 1 Canada (CA) 22 21 20 1 Chile (CL) 17 17 17 0 Czech Republic (CZ) 13 13 13 0 Denmark (DK) 9 9 8 1 Estonia (EE) 1 1 1 0 Finland (FI) 14 14 14 0 France (FR) 36 36 36 0 Germany (DE) 16 16… [read post]
24 Oct 2019, 3:00 am
Consumption Tax Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: 2019 International Tax Competitiveness Index OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 8 7 8 -1 Austria (AT) 11 10 11 -1 Belgium (BE) 25 25 26 -1 Canada (CA) 9 9 7 2 Chile (CL) 30 30 28 2 Czech Republic (CZ) 33 34 34 0 Denmark (DK) 18 17 17 0 Estonia (EE) 7 8 9 -1 Finland (FI) 13 13 15 -2 France (FR) 20 20 21 -1 Germany… [read post]
17 Oct 2019, 3:45 am
Individual Tax Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: 2019 International Tax Competitiveness Index OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 19 18 15 3 Austria (AT) 29 29 29 0 Belgium (BE) 9 8 11 -3 Canada (CA) 24 25 25 0 Chile (CL) 23 20 23 -3 Czech Republic (CZ) 7 6 5 1 Denmark (DK) 30 33 34 -1 Estonia (EE) 3 1 1 0 Finland (FI) 27 27 27 0 France (FR) 35 35 35 0 Germany (DE)… [read post]
10 Oct 2019, 3:45 am
Corporate Tax Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: International Tax Competitiveness Index 2019 OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 24 28 28 0 Austria (AT) 16 16 17 -1 Belgium (BE) 28 24 25 -1 Canada (CA) 21 22 20 +2 Chile (CL) 29 29 30 -1 Czech Republic (CZ) 9 9 9 0 Denmark (DK) 14 15 16 -1 Estonia (EE) 1 1 2 -1 Finland (FI) 7 6 7 -1 France (FR) 36 34 35 -1 Germany… [read post]
25 Sep 2019, 4:00 am
[iii] Heyland DK, Tranmer JE, O’Callaghan CJ, Gafni A. [read post]
23 Sep 2019, 10:07 am
The event aims to have a true multi-stakeholder perspective on this complex topic to find sustainable solutions for innovation and access in regards to pharmaceuticals.The conference will be held on: 6th November 2019 from 08:00-18:00, at: the University of Copenhagen, The Ceremonial Hall (Festsalen), Main Building, Frue Plads 4, DK-1017 Copenhagen K. [read post]
22 Aug 2019, 3:45 am
Excise Duty Total Tax (Excise Duty and VAT) Weighted Average Retail Sale Price (Including Excise Duty and VAT) Tax as a Share of the Weighted Average Retail Sales Price EUR USD EUR USD EUR USD Austria (AT) €2.95 $3.47 €3.74 $4.41 €4.76 $5.62 78.5% Belgium (BE) €3.77 $4.45 €4.83 $5.70 €6.10 $7.19 79.2% Bulgaria (BG) €1.76 $2.07 €2.18 $2.58 €2.57 $3.03 85.1% Croatia (HR) €2.04 $2.41 €2.71 $3.19 €3.35 $3.95 80.9%… [read post]
15 Aug 2019, 3:45 am
Gas Tax Diesel Tax Per Liter in EUR Per Gallon in USD Rank Per Liter in EUR Per Gallon in USD Rank Austria (AT) € 0.48 $2.14 20 € 0.40 $1.79 19 Belgium (BE) € 0.60 $2.68 11 € 0.60 $2.68 3 Bulgaria (BG) € 0.36 $1.61 28 € 0.33 $1.47 28 Croatia (HR) € 0.52 $2.32 16 € 0.41 $1.83 16 Cyprus (CY) € 0.43 $1.92 24 € 0.40 $1.79 19 Czech Republic (CZ) € 0.50 $2.23 18 € 0.42 $1.87 15 Denmark (DK) € 0.63 $2.81 10 € 0.43… [read post]
9 Aug 2019, 8:38 am
Dorling Kindersley/I think you will be forced to determine the original author’s purpose as a matter of law v. matter of fact, like contracts.A: He thinks he’s reducing uncertainty but also that DK is the kind of case that should always have to go to a jury [which doesn’t sound uncertainty reducing to me].Q: 2d Cir treated Sony as a transformative use case: was that right? [read post]
11 Jul 2019, 3:50 am
Effective and Statutory Corporate Income Tax Rates Sources: EU Tax Database, ZEW Publication, OECD Tax Database Effective Average Corporate Income Tax Rate Statutory Corporate Income Tax Rate 2008 2018 Percentage-Point Difference 2008 and 2018 2008 2018 Percentage-Point Difference 2008 and 2018 Austria (AT) 23.0% 23.1% 0.1 25.0% 25.0% 0.0 Belgium (BE) 24.9% 24.8% -0.1 34.0% 29.6% -4.4 Bulgaria (BG) 8.9% 9.0% 0.1 10.0% 10.0% 0.0 Croatia (HR) 16.5% 14.8% -1.7 20.0% 18.0% -2.0 Cyprus… [read post]
21 May 2019, 5:23 am
Has Chavez-Vilchez altered the approach to derivative claims for residence in the UK? [read post]
17 May 2019, 6:00 am
The CASE Act: You Have Questions. [read post]
