The Emergence of Denmark’s Tax Treaty Network: A Historical View

Research output: Contribution to journalJournal articleResearchpeer-review

84 Downloads (Pure)

Abstract

This contribution analyzes the origin and creation of Denmark’s tax treaty network in a historical perspective. The development of the Danish treaty network is studied through an international perspective and by discussing a number of milestone events. It is concluded that the general tendency has pointed toward a continuously growing Danish treaty network and also that the question on abuse of the treaties has become of greater concern during the past decades. Moreover, it is argued that the growing number and importance of Denmark’s tax treaties over time created a need for the Danish parliament to be more directly involved in the conclusion of new tax treaties
Original languageEnglish
JournalNordic Tax Journal
Volume1
Pages (from-to)49-63
Number of pages15
ISSN2246-1809
DOIs
Publication statusPublished - 2018

Keywords

  • Tax treaties
  • Model conventions
  • Tax policy
  • International taxation
  • Danish income tax
  • Nordic multilateral tax treaty
  • Legal history

Cite this