The Resource Beneficial ownership of Danish deemed dividend distributions

Beneficial ownership of Danish deemed dividend distributions

Label
Beneficial ownership of Danish deemed dividend distributions
Title
Beneficial ownership of Danish deemed dividend distributions
Creator
Subject
Language
eng
Summary
Danish taxpayers should be able to avoid withholding tax on certain reorganisations after the National Board delivered a ruling on deemed dividend distributions. On April 24, 2012 the Danish Tax Assessment Board issued a ruling stating that Danish withholding tax may apply to deemed dividend distributions but found the beneficial owner of the deemed dividend distribution, which was not the direct shareholder, to be entitled to benefit from the EU Parent/subsidiary Directive. This article discusses the ruling and its impact
Citation source
In: International tax review. - London. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Hansen, A.O
  • Lytken, P.E
  • Riis, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • dividend withholding tax
  • reorganization
  • Parent-Subsidiary Directive
  • case law
Label
Beneficial ownership of Danish deemed dividend distributions
Instantiates
Publication
Label
Beneficial ownership of Danish deemed dividend distributions
Publication

Library Locations

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      52.37366609999999 4.9336932
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