EYEY

Danish Supreme Court issues rulings on beneficial ownership of interest and abuse of EU law

|Tax Alerts, Information Reporting, Natio ...|Denmark
Denmark

  • The Danish Supreme Court has issued rulings in two beneficial-ownership cases, which the Danish Eastern High Court had previously submitted to the Court of Justice of the European Union for a preliminary ruling.
  • This Alert summarizes the Supreme Court’s ruling in each case and its approach regarding beneficial ownership under the Nordic tax treaty and the EU Interest and Royalty Directive and abuse…

Continue Reading