Denmark in International Tax Planning
Authors: Nikolaj Bjørnholm and Anders Oreby Hansen
Summary

A comprehensive overview of the main issues involved in cross-border investment into, via and out of Denmark. This book is essential reading for all those interested in acquiring an in-depth knowledge of Denmark‘s corporate law and tax system. It is of value to corporate foreign investors, international tax practitioners, tax advisers and lawyers, as well as academia.

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Contents

  • Denmark and the basics of the Danish corporate law and tax system.
  • An analysis of the various aspects of Danish company law, corporate taxation and taxation of individuals, which are relevant when investing in or via Denmark.
  • The principles of full and limited tax liability for both corporations.
  • The unique 'Danish Holding Regime’, established by the Danish government to attract foreign investment.
  • Tax planning and acquisition structures.
About the authors
Nikolaj Bjørnholm works with the Danish law firm of Bech-Bruun Dragsted, where he specializes in corporate taxation, particularly mergers and acquisitions and international taxation. Mr Bjørnholm is admitted to the Supreme Court of Denmark and also deals with dispute resolution. He is a frequent lecturer at seminars organized by the International Bureau of Fiscal Documentation, and has written several articles for both Danish as well as international tax journals. Together with Anders Oreby Hansen, he is the author of the Danish commentary on OECD Model Convention.
Anders Oreby Hansen works with the Danish law firm Gorrissen Federspiel Kierkegaard. He is a member of the firm‘s M & A and tax groups, specializing in corporate taxation, mergers and acquisitions, transfer pricing and international taxation. Mr. Oreby Hansen is admitted to the High Court of Denmark. He is a frequent lecturer for various Danish and international organizations. Since 1999 he is the Chief editor of the Danish publication ’Double Taxation‘. He has written three books and numerous articles on taxation published in Danish and foreign tax journals.
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