Denmark - Danish “Beneficial Owner” Cases – A Status Report
- H. Severin Hansen; L. Esbjerg Christensen; A. Endicott Pedersen
- Bulletin for International Taxation, 2013 (Volume 67), No 4/5
- 25 March 2013
The article provides an overview of the Danish cases on “beneficial ownership”, pending before the Danish ordinary courts, and to a limited extent concluded, together with a consideration of some of the issues on which the Danish courts, and the Court of Justice of the European Union, must decide.