Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights

Søren Friis Hansen

Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights

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 2022
Editors	Eric Kemmeren, Peter Essers, Stan Stevens, Ton Stevens, Cihat Öner, Michael Lang, Georg Kofler, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Karoline Spies, Daniel Blum
Number of pages	6
Place of Publication	Wien
Publisher	Linde Verlag Wien
Publication date	2023
Chapter	14
ISBN (Print)	9783707349023, 9789087228514
ISBN (Electronic)	9783709413296, 9783709413289
Publication status	Published - 2023

Series	Series on International Tax Law
Volume	138
ISSN	1992-9005

Access to Document

https://research.ibfd.org/#/doc?url=/collections/ttcl2022/html/ttcl2022_p04_c14.htmlLicence: Unspecified

Handle.net

Persistent link

Cite this

Friis Hansen, S. (2023). Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights. In E. Kemmeren, P. Essers, S. Stevens, T. Stevens, C. Öner, M. Lang, G. Kofler, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, K. Spies, & D. Blum (Eds.), Tax Treaty Case Law around the Globe 2022 Linde Verlag Wien. https://research.ibfd.org/#/doc?url=/collections/ttcl2022/html/ttcl2022_p04_c14.html

Friis Hansen, Søren. / Denmark : Beneficial Ownership and Abuse of Tax Treaty Rights. Tax Treaty Case Law around the Globe 2022. editor / Eric Kemmeren ; Peter Essers ; Stan Stevens ; Ton Stevens ; Cihat Öner ; Michael Lang ; Georg Kofler ; Jeffrey Owens ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Claus Staringer ; Karoline Spies ; Daniel Blum. Wien : Linde Verlag Wien, 2023. (Series on International Tax Law, Vol. 138).

@inbook{a0215ed2b66e408ea1b1f1e1a4fbedea,

title = "Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights",

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

year = "2023",

language = "English",

isbn = "9783707349023",

series = "Series on International Tax Law",

publisher = "Linde Verlag Wien",

editor = "Eric Kemmeren and Peter Essers and Stan Stevens and Ton Stevens and Cihat {\"O}ner and Michael Lang and Georg Kofler and Jeffrey Owens and Pasquale Pistone and Alexander Rust and Josef Schuch and Claus Staringer and Karoline Spies and Daniel Blum",

booktitle = "Tax Treaty Case Law around the Globe 2022",

address = "Austria",

}

Friis Hansen, S 2023, Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights. in E Kemmeren, P Essers, S Stevens, T Stevens, C Öner, M Lang, G Kofler, J Owens, P Pistone, A Rust, J Schuch, C Staringer, K Spies & D Blum (eds), Tax Treaty Case Law around the Globe 2022. Linde Verlag Wien, Wien, Series on International Tax Law, vol. 138. <https://research.ibfd.org/#/doc?url=/collections/ttcl2022/html/ttcl2022_p04_c14.html>

Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights. / Friis Hansen, Søren.
Tax Treaty Case Law around the Globe 2022. ed. / Eric Kemmeren; Peter Essers; Stan Stevens; Ton Stevens; Cihat Öner; Michael Lang; Georg Kofler; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Karoline Spies; Daniel Blum. Wien: Linde Verlag Wien, 2023. (Series on International Tax Law, Vol. 138).

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

TY - CHAP

T1 - Denmark

T2 - Beneficial Ownership and Abuse of Tax Treaty Rights

AU - Friis Hansen, Søren

PY - 2023

Y1 - 2023

M3 - Book chapter

SN - 9783707349023

SN - 9789087228514

T3 - Series on International Tax Law

BT - Tax Treaty Case Law around the Globe 2022

A2 - Kemmeren, Eric

A2 - Essers, Peter

A2 - Stevens, Stan

A2 - Stevens, Ton

A2 - Öner, Cihat

A2 - Lang, Michael

A2 - Kofler, Georg

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Spies, Karoline

A2 - Blum, Daniel

PB - Linde Verlag Wien

CY - Wien

ER -