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Denmark - First Danish Ruling on Beneficial Ownership

Country:
Denmark
Author:
A. Riis; N. Bjørnholm
Issue:
European Taxation, 2010 (Volume 50), No 7
Published:
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 authorities’ approach to beneficial ownership requirements and offers guidance on the Tribunal’s emphasis in deciding on the scope of application of the beneficial ownership concept as a means of preventing abuse.
 
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