The Emergence of Denmark’s Tax Treaty Network: A Historical View

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Abstrakt

This contribution analyzes the origin and creation of Denmark’s tax treaty network in a historical perspective. The development of the Danish treaty network is studied through an international perspective and by discussing a number of milestone events. It is concluded that the general tendency has pointed toward a continuously growing Danish treaty network and also that the question on abuse of the treaties has become of greater concern during the past decades. Moreover, it is argued that the growing number and importance of Denmark’s tax treaties over time created a need for the Danish parliament to be more directly involved in the conclusion of new tax treaties
OriginalsprogEngelsk
TidsskriftNordic Tax Journal
Vol/bind1
Sider (fra-til)49-63
Antal sider15
ISSN2246-1809
DOI
StatusUdgivet - 2018

Emneord

  • Tax treaties
  • Model conventions
  • Tax policy
  • International taxation
  • Danish income tax
  • Nordic multilateral tax treaty
  • Legal history

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