Denmark - First Danish Ruling on Beneficial Ownership
- A. Riis; N. BjĂ¸rnholm
- European Taxation, 2010 (Volume 50), No 7
- 9 June 2010
On 16 April 2010 the Danish Tax Tribunal published the first Danish decision that considers in detail the concept of beneficial ownership under Danish law. The Tribunal, in finding in favour of the taxpayer, provides insight into the tax authoritiesâ€™ approach to beneficial ownership requirements and offers guidance on the Tribunalâ€™s emphasis in deciding on the scope of application of the beneficial ownership concept as a means of preventing abuse.