Anders Nørgaard Laursen has published an article on the most considerable regulatory changes in Danish international tax law from August 2013 to July 2014.

The article deals with exit taxation on companies, restricted withholding taxation, administrative guidelines on hiring-out of labour, taking up residence for individuals, and the calculation of personal income tax allowance relaxing taxation on foreign income.

Finally, the article deals with case C-48/13 Nordea Bank Danmark, and the 2014 update of the OECD model tax convention.

Read the article here.