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Tax Notes Int.: Tax Council Reverses Course on Securities Lending Transactions

2010 Tax Notes Int Tax Council Reverses Course on Securities Lending Transactions maj2715211

By Arne Riis, Carsten Pals and Nikolaj Bjørnholm

Published in Tax Notes Int'l, 10 May 2010, p. 451.

The Danish Tax Council, the body that issues private letter rulings, has just published a January 26 ruling on the taxation of securities lending transactions (the 2010 ruling) that appears to change the Danish tax position of the parties in those transactions.

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