The Resource Private equity funds - amendments to Danish anti-avoidance legislation

Private equity funds - amendments to Danish anti-avoidance legislation

Label
Private equity funds - amendments to Danish anti-avoidance legislation
Title
Private equity funds - amendments to Danish anti-avoidance legislation
Creator
Subject
Language
eng
Summary
In early April the Danish Parliament passed a bill in a move to close a so-called loop-hole in the Danish tax legislation, which according to the Danish Minister of Taxation has enabled private equity funds to avoid Danish anti-avoidance provisions. The bill significantly expands the applicability of several Danish anti-avoidance provisions, including the Danish rules on thin capitalisation, withholding tax on interest and transfer pricing. The elements of the bill relevant for private equity funds are summarised in this article
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 8 (2006),
http://library.link/vocab/creatorName
Ottosen, A. Møllin
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • anti-avoidance
  • thin capitalization
  • withholding tax
  • transfer pricing
Label
Private equity funds - amendments to Danish anti-avoidance legislation
Instantiates
Publication
Label
Private equity funds - amendments to Danish anti-avoidance legislation
Publication

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