The Resource Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax

Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax

Label
Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax
Title
Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax
Creator
Subject
Language
eng
Summary
This article focuses on the pseudo-problems of domicile under the Danish tax rules applying to departing companies - problems that arise out of Danish tax law but that have been acknowledged by the European Court via its case law. This article outlines the challenges faced by the taxpayer when Denmark allows a tax liability to be suspended on the expectation of later taxation on sale of the business abroad, given that the host country has the right of taxation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
Rønfeldt, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • domicile
  • double taxation
  • capital gains tax
Label
Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax
Instantiates
Publication
Label
Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax
Publication

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