Denmark

Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty

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

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2018
EditorsEric C.C.M. Kemmeren, Peter Essers, Daniël S. Smit, Cihat Öner, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck
Number of pages4
Place of PublicationWien
PublisherLinde Verlag Wien
Publication date2019
Pages141-144
Chapter14
ISBN (Print)9789087225346, 9783707340228
ISBN (Electronic)9789087225353, 9789087225360, 9783709410073, 9783709410066
Publication statusPublished - 2019
SeriesSchriftenreihe IStR
Volume112
ISSN1992-9005

Cite this

Friis Hansen, S. (2019). Denmark: Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty. In E. C. C. M. Kemmeren, P. Essers, D. S. Smit, C. Öner, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), Tax Treaty Case Law around the Globe 2018 (pp. 141-144). Wien: Linde Verlag Wien. Schriftenreihe IStR, Vol.. 112
Friis Hansen, Søren. / Denmark : Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty. Tax Treaty Case Law around the Globe 2018. editor / Eric C.C.M. Kemmeren ; Peter Essers ; Daniël S. Smit ; Cihat Öner ; Michael Lang ; Jeffrey Owens ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Claus Staringer ; Alfred Storck. Wien : Linde Verlag Wien, 2019. pp. 141-144 (Schriftenreihe IStR, Vol. 112).
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title = "Denmark: Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty",
author = "{Friis Hansen}, S{\o}ren",
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language = "English",
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pages = "141--144",
editor = "Kemmeren, {Eric C.C.M.} and Peter Essers and Smit, {Dani{\"e}l S.} and Cihat {\"O}ner and Michael Lang and Jeffrey Owens and Pasquale Pistone and Alexander Rust and Josef Schuch and Claus Staringer and Alfred Storck",
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Friis Hansen, S 2019, Denmark: Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty. in ECCM Kemmeren, P Essers, DS Smit, C Öner, M Lang, J Owens, P Pistone, A Rust, J Schuch, C Staringer & A Storck (eds), Tax Treaty Case Law around the Globe 2018. Linde Verlag Wien, Wien, Schriftenreihe IStR, vol. 112, pp. 141-144.

Denmark : Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty. / Friis Hansen, Søren.

Tax Treaty Case Law around the Globe 2018. ed. / Eric C.C.M. Kemmeren; Peter Essers; Daniël S. Smit; Cihat Öner; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Alfred Storck. Wien : Linde Verlag Wien, 2019. p. 141-144 (Schriftenreihe IStR, Vol. 112).

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

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BT - Tax Treaty Case Law around the Globe 2018

A2 - Kemmeren, Eric C.C.M.

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A2 - Smit, Daniël S.

A2 - Öner, Cihat

A2 - Lang, Michael

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

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A2 - Schuch, Josef

A2 - Staringer, Claus

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Friis Hansen S. Denmark: Classification of Foreign Income – Article 26(2) of the Nordic Tax Treaty. In Kemmeren ECCM, Essers P, Smit DS, Öner C, Lang M, Owens J, Pistone P, Rust A, Schuch J, Staringer C, Storck A, editors, Tax Treaty Case Law around the Globe 2018. Wien: Linde Verlag Wien. 2019. p. 141-144. (Schriftenreihe IStR, Vol. 112).