Financial Transaction Tax

14 March 2013 - Alpha Trader Forum - PP-slides

International Hiring-out of Labour

Skat Udland - 2012

In the latest years there has been a large number of cases in Denmark concerning international hiring-out of labour, it being noted that there has been an increased use of foreign labour. Furthermore, there has been a development with respect to OECD's work on the commentary on article 15 in the Model Tax Convention. 

Skattemæssige konstruktioner

Tidsskrift for Skatter og Afgifter – 2011

"The Danish Supreme Court has in a number of decisions after the year 2000 decided on tax structures, i.e. structures that are not regarded as business structures, but structures based on the aim of tax saving. The decisions can be divided into two categories; tax structures based on express provisions in Acts and tax structures based on agreements. In the following three decisions in the first mentioned category and four decision in the other category are described in summary with comments." (the introductory section of the article (unofficial translation))