Konsekvenser af ophævelse af dobbeltbeskatningsoverenskomst med Frankrig

Bo Miller Malmskov

Studenteropgave: Kandidatafhandlinger


The object of this thesis is to describe the implications of the law regarding the cancellation of the treaty with France concerning double taxation. I wanted in this thesis to analyze the implications the cancellation has had on Danish tax on the following tax-areas. - Pension-taxation - Property-taxation - Taxation of personal income - Corporate taxation The Danish Ministry of Tax decided to cancel the double taxation treaty with France with effect on the January 1. 2009. The Ministry cited the current distribution of the pension-taxation rights to France, as the main reason for the cancellation. The Ministry at the same time stated, that the cancellation wouldn’t have any significant implications on other tax areas. This was mostly based on the Danish rules for tax exemption, which should mitigate the double taxation, if this was to occur. This has led me to the following formulation of problem: What effect has the cancellation of the double taxation treat with France had for the taxation in Denmark, and is the cancellation in violation with the treaty of EU with focus on discrimination and hindrance of the free right of the work force? Furthermore the object is to analyze the underlying rules of the European Union regarding the free movement of people, and if the cancellation is in violation with the most basic of the European Union rights, and also to see if the principles of discrimination and restriction is breached along with the proportionality principle. Lastly I have analyzed the changes made in the taxation compared to the earlier double taxation treaty with France, to see if the cancellation is in accordance with the work and purpose of the OECD. I have concluded that the cancellation of the thesis has posed a challenge for companies operating cross borders, but haven’t breached any of the current restrictions in the European treaties. The cancellation is not in accordance with the purpose in OECD’s model-treaty and if this was used to make a new deal with France, the taxation rights to pensions would still go to France.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider80