Arbejdsudleje – udenlandsk arbejdskraft: Præcisering af reglerne – styresignal SKM2014.478.SKAT

Anette Holse

Student thesis: Master thesis


Executive summary: In September 2012, the law on hiring out labor changed, this happened to bring the Danish rules in accordance with the interpretation that came with the commentary on the OECD Model Convention of 2010. The amendment gave rise to some doubt in the business community on how the rules, should now be interpreted. Because of doubts about how the amendment should be interpreted issued TAX a control signal SKM2014.478.SKAT in June 2014, two years after the amendment. This thesis analyzes the issues the control signal seeking to resolve and is it in accordance with the law. The analysis shows that the processors did not interpret the concepts in the comments on the OECD Model Convention in the same manner. The processors work has come further away from the comments, by the incorporation of them into the law. The processors believe that there is always talk about hiring out labor, when a service as a foreign person, who is formally employed by a foreign company, performs for a Danish company is an integral part of the Danish company's business, it is equally about the foreign company bears the responsibility and risk of the work performed. The processors mentions as an aside, the additional criteria may come into play, if there are doubts about whether the work has been sufficiently separated. The commentary on the OECD Model Convention believes that the criteria should determine who the real employer is. There is thus no link between the two interpretations, which provide a rule collision when two countries should decide a question on hiring out labor. The administrative practices used processors interpretation precisely, right until the control signal came, and then practice changed radically. The control signal uses the comments to the OECD Model Convention interpretation, although this is not entirely consistent with the processors interpretation. The control signal samples to rectify processors misinterpretation. The new administrative practice is not in accordance with the law, but there has not yet been reviewed by the courts, which is due to administrative practices are less stringent than the law.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages54