The "limitation on benefits" provision in the tax treaty with the United States

Journal
Rasmussen, M.; Bernhardt, D.D.
Denmark; United States
European Taxation 2001 (Volume 41), No. 4
FormatPDF
EUR
40
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45
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A comprehensive limitation on benefits (LOB) provision was included in a Danish tax treaty for the first time in Denmark's new treaty with the United States. In this article the authors describe what is not an especially easy-to-read provision.