What's Going On In ...: Denmark/France/Spain: Act Enacted Authorizing Termination of Tax Treaties with France and Spain

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.