• Article

Tax Newsletter: New bill attacks reverse hybrid structures

2008 Tax Newsletter New bill attacks reverse hybrid structures april2755871

By Anne Becker-Christensen and Nikolaj Bjørnholm

On 15 April 2008 and with no pre-announcement, the Danish Minister of Taxation submitted to the Parliament bill L 181 (“the Bill") which if passed would affect the Danish tax classification of Danish transparent entities and branches that are treated as non-transparent by their foreign owners.


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