New book on Danish Taxation of Controlled Foreign Entities

A comprehensive analysis of the Danish CFC-rules in an international and comparative perspective

11/08/2013

Based on a traditional legal dogmatic method, the book analyses the current Danish CFC regime for companies. The aim is to determine what should be considered valid law (de lege lata) and to provide suggestions for amendments/improvements (de lege ferenda). Among other things the book covers:

 

•                          The conditions for applying the Danish CFC rules

•                          The exceptions

•                          The possibility of obtaining dispensation from the rules

•                          The consequences of applying the rules

 

Moreover, the book analyses whether the Danish CFC rules should be considered a breach of EU law and/or Denmark’s tax treaties. The book is based on the author's PhD thesis, which was successfully defended in May 2013.

The page was last edited by: Law department // 07/17/2018