The Danish Customs and Tax Administration Oct. 30 posted online National Tax Court Decision No. SKM2023.506.LSR, clarifying the taxation of membership dues paid by employers. The taxpayer, an employer, deducted employee membership dues that it paid for various networks and associations, such as Rotary. The taxpayer explained that it expected employees to participate in networks and associations that were relevant to it and the employees. The Tax Agency found that the dues were taxable. On review, the National Tax Court upheld the decision, finding that: 1) whether there is real business content to networking activities is a case-by-case determination, for …