David Munch, Ydelser

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))  

Read the full article here

Taxation of Bonds and Other Financial Instruments Held by Individuals

Derivatives & Financial Instruments - 2010

"This article is in line with two previous articles published in this journal in 2009... The article concerns Bill 112, which passed in the Danish parliament on 1 June 2010 (Act 724 of 25 June 2010)." (from the table of contents)

Read the full article here

Beskatning af investeringsselskaber og aktionærer - udvalgte problemstillinger

Ugeskrift for Skat - 2010

"In 2009 the Danish parliament expanded the definition of shares that can be subject to section 19 of the Act on Taxation of Shares to comprise shares in all companies which primary business are investing in assets subject to the Act on Taxation of Shares and the Act on Taxation of Capital Gains respectively and have minimum 8 shareholders. ... This article deals with issues in connection with shares becomming subject to section 19 due to the expanded definition." (from the article (unofficial transaltion))

Read the full article here