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Beneficial Ownership: Final Judgments in the "Danish Cases" — Orbitax Expert Corner
Beneficial Ownership: Final Judgments in the "Danish Cases"
The Danish Supreme Court has now given its final judgments in the so-called "Danish Cases". To some degree, the determination of who is "beneficial owner" remains fact specific, but the Supreme Court has set a strict general standard for an intermediate company to qualify for exemption ...
CountryDenmark-European Union- Author(s)Arne Møllin Ottosen, partner and head of tax at Kromann Reumert.Lenni Hangaard Jensen, attorney at Kromann Reumert and PhD fellow at Aarhus University.
- Updated15 June 2023
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