The Resource Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases

Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases

Label
Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases
Title
Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases
Creator
Subject
Language
eng
Summary
Tax avoidance and active tax planning are global phenomena. The structures that are utilized are frequently the same across the tax world and it is, therefore, interesting to compare how such structures are evaluated in the relevant national courts. This article reviews recent Danish Supreme court cases that have considered tax avoidance or planning techniques in relation to the capital gains taxation of securities
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
  • Bundgaard, J
  • Ottosen, A. Møllin
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of law
  • anti-avoidance
  • substance over form
  • capital gains tax
Label
Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases
Instantiates
Publication
Label
Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases
Publication

Library Locations

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