• Article

Tax Notes Int.: Withholding Tax Campaign in Denmark Exposes PE Deals

2010 Tax Notes Int Withholding Tax Campaign in Denmark Exposes PE Deals marts2715121

By Poul Erik Lytken and Nikolaj Bjørnholm

Published in Tax Notes Int’l, 15 March, 2010, p. 997.

The Danish tax authorities have significantly increased their focus on beneficial ownership issues. They are trying to establish a firm case law basis for the interpretation of the concept of beneficial ownership and have apparently decided on a narrow interpretation to set out the boundaries. To date, no rulings have been published that determine whether the approach chosen by the tax authorities can be upheld as tax treaty or EU law compliant.

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