The Resource Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
Resource Information
The item Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article, which examines domestic juridical double and economic triple taxation of shareholder loans, concludes that such taxation (i) can result in an effective top marginal tax rate exceeding 100%; (ii) raises issues under, for example, the European Convention on Human Rights (right to property); and (iii) represents, for the individual, a form of 'cum in', i.e. the equivalent of the 'cum ex' that was the basis of a major tax fraud scandal in Europe
- Language
- eng
- Label
- Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
- Title
- Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
- Language
- eng
- Summary
- This article, which examines domestic juridical double and economic triple taxation of shareholder loans, concludes that such taxation (i) can result in an effective top marginal tax rate exceeding 100%; (ii) raises issues under, for example, the European Convention on Human Rights (right to property); and (iii) represents, for the individual, a form of 'cum in', i.e. the equivalent of the 'cum ex' that was the basis of a major tax fraud scandal in Europe
- Citation source
- In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 8 ; p. 370-375
- http://library.link/vocab/creatorName
- Smith Nielsen, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- loan
- shareholder
- tax avoidance
- double taxation
- European Convention on Human Rights
- case law
- ECJ case law
- ECHR case law
- Label
- Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
- Label
- Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Juridical-double-taxation-and-economic-triple/SelhpJo8rX0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Juridical-double-taxation-and-economic-triple/SelhpJo8rX0/">Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Juridical-double-taxation-and-economic-triple/SelhpJo8rX0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Juridical-double-taxation-and-economic-triple/SelhpJo8rX0/">Juridical double taxation and economic triple taxation of shareholder loans in Denmark : 'cum in' under Danish tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
