Denmark: Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty

Søren Friis Møller

Denmark: Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty

Søren Friis Møller

Department of Organization

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

Abstract

There were no reported tax treaty cases from the Danish Supreme Court or the two Danish High Courts in 2020. There are, however, a number of reported binding rulings from the Tax Assessment Council (Skatterådet, abbreviated in Danish to SR, here as TAC). The binding ruling, reported as SKM2020.382.SR,[2] deals with the question of whether profits from independent personal services provided in China are taxable in Denmark because the taxpayer’s stay in Denmark was prolonged beyond 90 days due to Covid 19 restrictions. The ruling is based upon § 1, stk. 1, nr. 1 of the Act on Taxation at Source (kildeskatteloven, or ‘TSA’)[3] and Article 14 of the Denmark-China tax treaty

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2021
Editors	Georg Kofler, Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Karoline Spies, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M Kemmeren, Cihat Öner, Daniël Smit
Number of pages	4
Place of Publication	Wien
Publisher	Linde Verlag Wien
Publication date	2022
Pages	67-70
Chapter	8
ISBN (Print)	9783707345476, 9789087227876
ISBN (Electronic)	9783709412336, 9789087227890, 9783707312343, 9789087227883
Publication status	Published - 2022

Series	Series on International Tax Law
Volume	130
ISSN	1992-9005

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Møller, S. F. (2022). Denmark: Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty. In G. Kofler, M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, K. Spies, C. Staringer, A. Storck, P. Essers, E. C. C. M. Kemmeren, C. Öner, & D. Smit (Eds.), Tax Treaty Case Law around the Globe 2021 (pp. 67-70). Linde Verlag Wien. https://research.ibfd.org/#/doc?url=/linkresolver/static/ttcl2021_p02_c08%23ttcl2021_p02_c08

Møller, Søren Friis. / Denmark : Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty. Tax Treaty Case Law around the Globe 2021. editor / Georg Kofler ; Michael Lang ; Alexander Rust ; Jeffrey Owens ; Pasquale Pistone ; Josef Schuch ; Karoline Spies ; Claus Staringer ; Alfred Storck ; Peter Essers ; Eric C.C.M Kemmeren ; Cihat Öner ; Daniël Smit. Wien : Linde Verlag Wien, 2022. pp. 67-70 (Series on International Tax Law, Vol. 130).

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abstract = "There were no reported tax treaty cases from the Danish Supreme Court or the two Danish High Courts in 2020. There are, however, a number of reported binding rulings from the Tax Assessment Council (Skatter{\aa}det, abbreviated in Danish to SR, here as TAC). The binding ruling, reported as SKM2020.382.SR,[2] deals with the question of whether profits from independent personal services provided in China are taxable in Denmark because the taxpayer{\textquoteright}s stay in Denmark was prolonged beyond 90 days due to Covid 19 restrictions. The ruling is based upon § 1, stk. 1, nr. 1 of the Act on Taxation at Source (kildeskatteloven, or {\textquoteleft}TSA{\textquoteright})[3] and Article 14 of the Denmark-China tax treaty",

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editor = "Georg Kofler and Michael Lang and Alexander Rust and Jeffrey Owens and Pasquale Pistone and Josef Schuch and Karoline Spies and Claus Staringer and Alfred Storck and Peter Essers and Kemmeren, {Eric C.C.M} and Cihat {\"O}ner and Dani{\"e}l Smit",

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Møller, SF 2022, Denmark: Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty. in G Kofler, M Lang, A Rust, J Owens, P Pistone, J Schuch, K Spies, C Staringer, A Storck, P Essers, ECCM Kemmeren, C Öner & D Smit (eds), Tax Treaty Case Law around the Globe 2021. Linde Verlag Wien, Wien, Series on International Tax Law, vol. 130, pp. 67-70. <https://research.ibfd.org/#/doc?url=/linkresolver/static/ttcl2021_p02_c08%23ttcl2021_p02_c08>

Denmark: Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty. / Møller, Søren Friis.
Tax Treaty Case Law around the Globe 2021. ed. / Georg Kofler; Michael Lang; Alexander Rust; Jeffrey Owens; Pasquale Pistone; Josef Schuch; Karoline Spies; Claus Staringer; Alfred Storck; Peter Essers; Eric C.C.M Kemmeren; Cihat Öner; Daniël Smit. Wien: Linde Verlag Wien, 2022. p. 67-70 (Series on International Tax Law, Vol. 130).

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

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AB - There were no reported tax treaty cases from the Danish Supreme Court or the two Danish High Courts in 2020. There are, however, a number of reported binding rulings from the Tax Assessment Council (Skatterådet, abbreviated in Danish to SR, here as TAC). The binding ruling, reported as SKM2020.382.SR,[2] deals with the question of whether profits from independent personal services provided in China are taxable in Denmark because the taxpayer’s stay in Denmark was prolonged beyond 90 days due to Covid 19 restrictions. The ruling is based upon § 1, stk. 1, nr. 1 of the Act on Taxation at Source (kildeskatteloven, or ‘TSA’)[3] and Article 14 of the Denmark-China tax treaty

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A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Storck, Alfred

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Møller SF. Denmark: Taxation of Income from Independent Personal Services? – Article 14 of the Denmark/China Tax Treaty. In Kofler G, Lang M, Rust A, Owens J, Pistone P, Schuch J, Spies K, Staringer C, Storck A, Essers P, Kemmeren ECCM, Öner C, Smit D, editors, Tax Treaty Case Law around the Globe 2021. Wien: Linde Verlag Wien. 2022. p. 67-70. (Series on International Tax Law, Vol. 130).