Danish cases on the use of holding companies for cross-border dividends and interest : a new test to disentangle abuse from real economic activity?
Susi Baerentzen
| Year of publication: |
2020
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|---|---|
| Authors: | Hjorth Bærentzen, Susi |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 1, p. 3-52
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| Subject: | Dividende | Dividend | Doppelbesteuerung | Double taxation | Holding | Holding company | EU-Steuerrecht | EU tax law | Dänemark | Denmark |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012617845