Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13
Resource Information
The work Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13
Resource Information
The work Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13
- Language
- eng
- Summary
- Judgment by the Danish Eastern High Court, decision date 25 November 2021. The interest was accrued in 2007, 2008 and 2009 by Nycomed A/S in Denmark to its immediate parent Nycomed Sweden Holding 2 AB (‘Sweden 2’) which then made group contributions to Nycomed Sweden Holding 1 AB (‘Sweden 1’) which in turn paid interest on a loan it had taken out from its parent Nycomed SCA SICAR, a Luxembourg limited partnership which was established as an investment company in risk capital (société d’investissement en capital à risque). The High Court considered this was a preordained arrangement and treated the interest as having accrued to the Luxembourg SCA SICAR
- Citation source
- In: International tax law reports. - London. - Vol. 24 (2022), part 4 ; p. 630-665
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13Work of
No resources found
No enriched resources found
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/resource/3OD5NrmZRm0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3OD5NrmZRm0/">Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13</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 Work Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13
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/resource/3OD5NrmZRm0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3OD5NrmZRm0/">Takeda A/S v Ministry of Taxation : Cases B-2942–12 and B-171–13</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>
