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This article first appeared on the website of the European Regional Forum of the Legal Practice Division of the International Bar Association, and is reproduced by kind permission of the International Bar Association, London, UK. © International Bar Association.
Read the full article hereSkat 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.
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