Denmark - Favourable Ruling of the Danish National Tax Board on the Danish Anti-Avoidance Rules Regarding the US Check-the-Box Rules
- K. Wind Andersen; B. Tabbert
- European Taxation, 2014 (Volume 54), No 2/3
- 3 February 2014
Denmark’s National Tax Board published a binding ruling on 7 October 2013 that held that a transfer of shares in a Danish company did not trigger Danish taxation even though the US parent had made a check-the-box election with regard to the Danish entity. This note comments on the decision.