The Resource Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules

Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules

Label
Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
Title
Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
Creator
Subject
Language
eng
Summary
Denmark's National Tax Board published a binding ruling on 7 October 2013 that held that a transfer of shares in a Danish company did not trigger Danish taxation even though the US parent had made a check-the-box election with regard to the Danish entity. This note comments on the decision
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
  • Wind Andersen, K
  • Tabbert, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • hybrid entity
  • share transfer
  • check-the-box regulations
  • ruling
Label
Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
Instantiates
Publication
Label
Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
Publication

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