Denmark

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Seminar on “Embracing globalisation in the 21st century: a dialogue on the Nordic approach

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21-May-2008

Angel Gurría, OECD Secretary-General

In his welcome at the Seminar on “Embracing globalisation in the 21st century: a dialogue on the Nordic approach”, Mr. Gurría wondered if there is a “Nordic model”, if the Nordic approach is sustainable and if elements of this approach were transferable.

Economic survey of Denmark 2008: Pension savings and capital taxation

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19-Feb-2008

The Danish pension system is well-developed and almost unique in the OECD. This report suggests that there may be scope to increase choice and flexibility in the pension system. However, the key policy challenge is to reform capital taxation outside pension savings.

Economic survey of Denmark 2008: Tax reform, hours worked and growth

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19-Feb-2008

Four out of ten full-time employed face a marginal tax wedge of more than 70% resulting from labour contributions plus income and consumption taxes combined. Tax reform could mitigate an ageing-related decline in hours worked, and contribute to fiscal sustainability, this report argues.

Economic survey of Denmark 2008: Fiscal strategy: Keeping with the targets

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19-Feb-2008

In August 2007, the Danish government presented its 2015 Strategy. It makes fiscal sustainability an overarching objective for budgeting and government policies. Nevertheless, clearer mechanisms are needed to prevent spending overruns in regional and local authorities, this report argues.

Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

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22-Jan-2008

This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s ...

Isle of Man signs agreements with Nordic economies on exchange of information for tax purposes

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30-Oct-2007

The Isle of Man has signed bilateral agreements with seven Nordic economies -- Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden -- on exchange of information for tax purposes, ...

Transfer Pricing Country Profiles

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04-May-2007

The country profiles on transfer pricing legislation and practices for OECD member countries and Observers.

Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

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20-Jul-2006

Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken ...

Economic Survey of Denmark 2006: Human capital - getting more and using it better

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09-May-2006

This chapter reviews government initiatives to improve the quality of education and then looks more closely at how to strengthen incentives to acquire and use human capital.

2004 Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes

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03-Feb-2006

In the summer of 2004 the Working Group produced a Draft Progress Report that describes three different kinds of proposals for improving dispute resolution: current proposals, proposals for future work, ...