Abuse and Avoidance: A Contemporary Analysis of Danish Tax Law

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Abstract

Based on a traditional legal dogmatic method, valid law is deduced with respect to general anti-abuserules (GAARs) in Danish tax law. Accordingly, first it is discussed whether a court-developed generalanti-avoidance doctrine can be considered to exist. Subsequently, the provision containing the so-calledprincipal purpose test (PPT), which was introduced in Danish tax law in 2015, is analyzed. Finally, therecent Danish implementation of the general anti-abuse rule in Article 6 of the ATAD is examined(ATAD-GAAR). It is concluded that the GAARs may assist the Danish tax authorities in their quest tomitigate abuse and avoidance. However, it is also concluded that the new statutory GAARs not onlyhave brought additional complexity to Danish tax law but have also deteriorated the possibility of taxpayers to predict the consequences of their transactions.
Original languageEnglish
JournalRevue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law
Issue number4
Pages (from-to)489-499
Number of pages11
Publication statusPublished - 2018

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