Cross-Border Dividend and Interest Payments and Holding Companies – An Analysis of Advocate General Kokott’s Opinions in the Danish Beneficial Ownership Cases

Journal
Bærentzen, S.H.
European Union
European Taxation 2018 (Volume 58), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses six Danish beneficial ownership cases pending before the Court of Justice of the European Union.