Denmark - Beneficial Ownership
- T. Booker
- European Taxation, 2013 (Volume 53), No 4
- 22 March 2013
The article serves as a follow-up to the author’s article Recent Developments Regarding Beneficial Ownership in Denmark published in issue 2/3 (2012) of European Taxation. The article covers recent Danish practice in the area and concludes with an overview of recent Danish legislation on the interpretation of the term "beneficial owner".