Questionnaire on Corporate Income Tax Subjects - Denmark

In terms of tax policy, tax harmonization or coordination of corporate taxation in the EU is usually considered from two complementary points of view: tax base and tax rate. These two
perspectives structure the debate whether EU Member States, and more broadly States belonging to the same economic area, should harmonize or coordinate their policies in tax matters.
However, little attention has been paid so far to a more basic question: who are corporate taxpayers? Are they defined in the same way over Europe? This may be explained by the fact that the vast majority of tax systems accept the same fundamental idea: while companies limited by shares and limited liability companies should be subject to corporate income tax (CIT), partnerships should be considered fully or partly transparent for tax purposes.
This general statement is nevertheless an oversimplification of reality. Comparative law indeed shows that the conditions which must be met in order to be subject to CIT are very different from one country to another. The way tax systems define foreign entities which fall under their CIT may also vary in a significant way, which may in practice give rise to interesting tax planning opportunities.
Against this background, the EATLP congress devoted to CIT subjects should enhance the main similarities and differences which exist between European countries in order to reach a better understanding of the need (or the absence of need) of increased harmonization in this matter.