The Resource Beneficial ownership - withholding tax on dividends and interest from the Danish perspective

Beneficial ownership - withholding tax on dividends and interest from the Danish perspective

Label
Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
Title
Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
Creator
Subject
Language
eng
Summary
The question of whether or not a foreign recipient of dividends and interest from a Danish company can be considered to be the beneficial owner of such income has been the topic of much recent academic discussion. The Danish tax authorities have also initiated several major cases regarding this subject. This article discusses Danish withholding tax and outbound dividends and interests, treaty and directive exemptions, and Danish case law
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
  • Tolstrup, B
  • Bjørnholm, N
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • dividend withholding tax
  • interest withholding tax
  • tax treaty
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • exemption
  • case law
Label
Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
Instantiates
Publication
Label
Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
Publication

Library Locations

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      52.37366609999999 4.9336932
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