Afgangsprojekt om skattely

Henrik Bak Rasmussen & Sebastian Gymoese Ulriksen

Student thesis: Diploma thesis


Tax havens are a large part of the world economy. They tend to limit tax revenue and attribute to a more unequal society. Tax havens thrive on reduced or no sharing of tax information and on profit shifting. Profit shifting is possible due to the definition of permanent establishment.
With a focus on Danish tax law, this final project seeks to find solutions on how to restrict tax havens in general. Articles from the EU and the OECD are the basis for acquiring knowledge about the complex issues associated with tax systems and how they react and restrict tax havens.
The solutions counters the profit shifting and the permanent establishment issues facing all tax systems and specifically the Danish tax system. The purpose of finding solutions on tackling tax havens uses the descriptive method.
‘Afgangsprojekt om skattely’ concludes that tax havens are best restricted by a flat revenue tax and an entry of a required declaration of wealth.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2020
Number of pages90