Denmark - Recent Developments Regarding Beneficial Ownership in Denmark
- T. Booker
- European Taxation, 2012 (Volume 52), No 2/3
- 23 January 2012
This article describes the background to the term “beneficial owner” and how the term has been interpreted in Denmark. It is followed by some comments on the OECD’s discussion draft, “Clarification of the meaning of ‘beneficial owner’ in the OECD Model Tax Convention”.