Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty

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Abstrakt

The Danish Tax Treaty case of 2014 is the case reported as SKM2014.347.HR,[1] decided by the Supreme Court (Højesteret) on 14 February 2014. The case deals with a taxable loss on shares allocated to a Permanent Establishment located in Denmark belonging to an Aktiengesellschaft (AG) resident in Germany.
OriginalsprogEngelsk
TitelTax Treaty Case Law Aorund the Globe 2015
RedaktørerMichael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniël S. Smit
Udgivelses stedWien
ForlagLinde Verlag Wien
Publikationsdato2016
Sider159-162
ISBN (Trykt)9783707333817
StatusUdgivet - 2016
NavnSeries on International Tax Law
Vol/bind97

Citationsformater

Friis Hansen, S. (2016). Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty. I M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. C. C. M. Kemmeren, ... D. S. Smit (red.), Tax Treaty Case Law Aorund the Globe 2015 (s. 159-162). Wien: Linde Verlag Wien. Series on International Tax Law, Bind. 97