Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980

Søren Friis Hansen

Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980

CBS LAW

Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2012
Editors	Eric C.C.M. Kemmeren, Daniël S. Smit, Peter Essers, Luc De Broe, Frans Vanistendael, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck
Place of Publication	Wien
Publisher	Linde Verlag Wien
Publication date	2013
Pages	167-172
Chapter	17
ISBN (Print)	9783707322910
Publication status	Published - 2013

Series	Series on International Tax Law
Volume	78

Series	Schriftenreihe zum Internationalen Steuerrecht
Volume	78
ISSN	1992-9005

Access to Document

http://esc-web.lib.cbs.dk/login?url=http://online.ibfd.org/kbase/

Handle.net

Persistent link

Cite this

Friis Hansen, S. (2013). Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980. In E. C. C. M. Kemmeren, D. S. Smit, P. Essers, L. De Broe, F. Vanistendael, M. Lang, P. Pistone, J. Schuch, C. Staringer, & A. Storck (Eds.), Tax Treaty Case Law around the Globe 2012 (pp. 167-172). Linde Verlag Wien. http://esc-web.lib.cbs.dk/login?url=http://online.ibfd.org/kbase/

Friis Hansen, Søren. / Denmark: Beneficial Owner : Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980. Tax Treaty Case Law around the Globe 2012. editor / Eric C.C.M. Kemmeren ; Daniël S. Smit ; Peter Essers ; Luc De Broe ; Frans Vanistendael ; Michael Lang ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck. Wien : Linde Verlag Wien, 2013. pp. 167-172 (Series on International Tax Law, Vol. 78). (Schriftenreihe zum Internationalen Steuerrecht, Vol. 78).

@inbook{64c8e9605a454c8e803f040a960b95f0,

title = "Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980",

author = "{Friis Hansen}, S{\o}ren",

year = "2013",

language = "English",

isbn = "9783707322910",

series = "Series on International Tax Law",

publisher = "Linde Verlag Wien",

pages = "167--172",

editor = "Kemmeren, {Eric C.C.M. } and Smit, {Dani{\"e}l S. } and Essers, {Peter } and {De Broe}, {Luc } and Vanistendael, {Frans } and Lang, {Michael } and Pistone, {Pasquale } and Schuch, {Josef } and Staringer, {Claus } and Storck, {Alfred }",

booktitle = "Tax Treaty Case Law around the Globe 2012",

address = "Austria",

}

Friis Hansen, S 2013, Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980. in ECCM Kemmeren, DS Smit, P Essers, L De Broe, F Vanistendael, M Lang, P Pistone, J Schuch, C Staringer & A Storck (eds), Tax Treaty Case Law around the Globe 2012. Linde Verlag Wien, Wien, Series on International Tax Law, vol. 78, Schriftenreihe zum Internationalen Steuerrecht, vol. 78, pp. 167-172. <http://esc-web.lib.cbs.dk/login?url=http://online.ibfd.org/kbase/>

Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980. / Friis Hansen, Søren.
Tax Treaty Case Law around the Globe 2012. ed. / Eric C.C.M. Kemmeren; Daniël S. Smit; Peter Essers; Luc De Broe; Frans Vanistendael; Michael Lang; Pasquale Pistone; Josef Schuch; Claus Staringer; Alfred Storck. Wien: Linde Verlag Wien, 2013. p. 167-172 (Series on International Tax Law, Vol. 78). (Schriftenreihe zum Internationalen Steuerrecht, Vol. 78).

Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

TY - CHAP

T1 - Denmark: Beneficial Owner

T2 - Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980

AU - Friis Hansen, Søren

PY - 2013

Y1 - 2013

M3 - Book chapter

SN - 9783707322910

T3 - Series on International Tax Law

SP - 167

EP - 172

BT - Tax Treaty Case Law around the Globe 2012

A2 - Kemmeren, Eric C.C.M.

A2 - Smit, Daniël S.

A2 - Essers, Peter

A2 - De Broe, Luc

A2 - Vanistendael, Frans

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

PB - Linde Verlag Wien

CY - Wien

ER -

Friis Hansen S. Denmark: Beneficial Owner: Article 10(2) of the Denmark-Luxembourg Income Tax Treaty of 1980. In Kemmeren ECCM, Smit DS, Essers P, De Broe L, Vanistendael F, Lang M, Pistone P, Schuch J, Staringer C, Storck A, editors, Tax Treaty Case Law around the Globe 2012. Wien: Linde Verlag Wien. 2013. p. 167-172. (Series on International Tax Law, Vol. 78). (Schriftenreihe zum Internationalen Steuerrecht, Vol. 78).