The Resource Denmark : new anti-avoidance rules

Denmark : new anti-avoidance rules

Label
Denmark : new anti-avoidance rules
Title
Denmark : new anti-avoidance rules
Creator
Subject
Language
eng
Summary
The Danish parliament has recently passed legislation of relevance to tax planning, with bills limiting withholding tax exemptions and the characterisation of considerations paid for shares as dividend. This article examines the changes in detail. It looks at (I) tightening of the Danish rules for exemption of Danish dividend withholding tax, (II) tightening of the rules for taxation of intra-group transfer of shares, (III) relaxation of the Danish rules for taxation of capital gains on non-listed portfolio shares
Citation source
In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
http://library.link/vocab/creatorName
  • Bjørnholm, N
  • Becker-Christensen, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax planning
  • anti-avoidance
  • dividend withholding tax
  • income classification
  • capital gains tax
  • portfolio investment
Label
Denmark : new anti-avoidance rules
Publication

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