The Resource New rules on private equity funds and on group definition under anti-avoidance rules

New rules on private equity funds and on group definition under anti-avoidance rules

Label
New rules on private equity funds and on group definition under anti-avoidance rules
Title
New rules on private equity funds and on group definition under anti-avoidance rules
Creator
Subject
Language
eng
Summary
On 6 April 2006, the Danish parliament enacted bill 116 (L 116) which amends the group definition under the transfer pricing rules so as to include transparent entities. The change has indirectly amended the anti-avoidance rules regarding withholding tax on interest and thin capitalization. After having provided a description of the reason for introducing L 116, this article thoroughly discusses the consequences of its adoption and the subsequent amendments to the group definition under the transfer pricing rules, with particular focus on the implications for private equity funds
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 8 (2006),
http://library.link/vocab/creatorName
  • Josephsen, N
  • Dettmann Nielsen, T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • transfer pricing
  • anti-avoidance
  • group treatment
Label
New rules on private equity funds and on group definition under anti-avoidance rules
Instantiates
Publication
Label
New rules on private equity funds and on group definition under anti-avoidance rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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