The Resource Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate

Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate

Label
Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
Title
Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
Creator
Subject
Language
eng
Summary
This article focuses on the acquisition of Danish companies by foreign capital funds. Capital funds have now been denounced as tax evaders in Denmark, and the Danish government, including the Danish ministry of taxation, introduced measures to safeguard against the actions of capital funds on Danish territory in 2007. This article discusses the consequences of these measures and analyses their core elements in the light of Community law. Special attention is given to Danish rules on thin capitalization, CFC taxation, and the most recent safeguard against foreign takeovers which applies an Earnings Before Interest and Taxes (EBIT) model
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
Rønfeldt, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • thin capitalization
  • ECJ case law
  • acquisition
  • EBIT
Label
Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
Instantiates
Publication
Label
Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
Publication

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