Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Abstract

The Danish Tax Treaty case of 2014 is the case reported as SKM2014.347.HR,[1] decided by the Supreme Court (Højesteret) on 14 February 2014. The case deals with a taxable loss on shares allocated to a Permanent Establishment located in Denmark belonging to an Aktiengesellschaft (AG) resident in Germany.
Original languageEnglish
Title of host publicationTax Treaty Case Law Aorund the Globe 2015
EditorsMichael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniël S. Smit
Place of PublicationWien
PublisherLinde Verlag Wien
Publication date2016
Pages159-162
ISBN (Print)9783707333817
Publication statusPublished - 2016
SeriesSeries on International Tax Law
Volume97

Cite this

Friis Hansen, S. (2016). Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty. In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. C. C. M. Kemmeren, ... D. S. Smit (Eds.), Tax Treaty Case Law Aorund the Globe 2015 (pp. 159-162). Wien: Linde Verlag Wien. Series on International Tax Law, Vol.. 97
Friis Hansen, Søren. / Denmark : Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty. Tax Treaty Case Law Aorund the Globe 2015. editor / Michael Lang ; Alexander Rust ; Jeffrey Owens ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck ; Peter Essers ; Eric C.C.M. Kemmeren ; Daniël S. Smit. Wien : Linde Verlag Wien, 2016. pp. 159-162 (Series on International Tax Law, Vol. 97).
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Friis Hansen, S 2016, Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty. in M Lang, A Rust, J Owens, P Pistone, J Schuch, C Staringer, A Storck, P Essers, ECCM Kemmeren & DS Smit (eds), Tax Treaty Case Law Aorund the Globe 2015. Linde Verlag Wien, Wien, Series on International Tax Law, vol. 97, pp. 159-162.

Denmark : Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty. / Friis Hansen, Søren.

Tax Treaty Case Law Aorund the Globe 2015. ed. / Michael Lang; Alexander Rust; Jeffrey Owens; Pasquale Pistone; Josef Schuch; Claus Staringer; Alfred Storck; Peter Essers; Eric C.C.M. Kemmeren; Daniël S. Smit. Wien : Linde Verlag Wien, 2016. p. 159-162 (Series on International Tax Law, Vol. 97).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

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Friis Hansen S. Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty. In Lang M, Rust A, Owens J, Pistone P, Schuch J, Staringer C, Storck A, Essers P, Kemmeren ECCM, Smit DS, editors, Tax Treaty Case Law Aorund the Globe 2015. Wien: Linde Verlag Wien. 2016. p. 159-162. (Series on International Tax Law, Vol. 97).