• Article

2010 European Taxation First Danish Ruling on Beneficial Ownership juli2715351

Af Arne Riis 

On 16 April 2010, the Danish Tax Tribunal published the first Danish decision that considers in detail the concept of beneficial ownership under Danish law. The Tribunal, in finding in favour of the taxpayer, provides insight into the tax authorities’ approach to beneficial ownership requirements and offers guidance on the Tribunal’s emphasis in deciding on the scope of application of the beneficial ownership concept as a means of preventing abuse.

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