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New Bill Attacks Reverse Hybrid Structures. No. 4 Vol. 2

2008  New Bill Attacks Reverse Hybrid Structures No4 Vol 2  April2747141

Published by Bech-Bruun

On 15 April 2008, the Danish Minister of Taxation submitted to Parliament bill L 181 which, if passed, will affect the Danish tax classification of Danish transparent entities and branches which are treated as non-transparent by their foreign owners. Bill L 181 seeks to obstruct the use of US check-the-box elections for Danish transparent entities (reverse hybrids) by reclassifying such entities into non-transparent corporations for Danish tax purposes.

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