Internationale værnsregler i Dansk skatteret: Konsekvenser af implementeringen af L 98/2015 og L 167/2015

Claus Christensen & Jeppe Nielsen

Student thesis: Master thesis


The purpose of this thesis is to examine the newly implemented anti-avoidance rules in the Danish legislation regarding international tax regulation. This is achieved through analyses and assessments of the implemented bills, L 98/2015 and L 167/2015, in relation to EU’s changes to the Parent-Subsidiary Directive and the OECD Model Tax Convention. Through these actions the aim of preventing tax avoidance is evaluated. The regulations in Danish tax legislation is set out in order to provide a foundation of understanding of the implemented changes. L 98/2015 is a specific anti-avoidance rule dictating that no tax exemption for income received from a foreign subsidiary is provided, if this income has induced prior tax deductions. This bill carries along with it a series of challenges, but is conclusively found to be reasonable and in accordance with the intended use. L 167/2015 brings about restrictions to the preliminary fixed valuation of asset as well as the introduction of a general anti-avoidance provision in Danish tax legislation. Specifically the latter has been the subject of extensive criticism in the public hearings from professional organisations. The objective of this provision is to prevent tax benefits in arrangements designed with the purpose of tax avoidance. The OECD provides general guidance in the BEPS Project to which the Danish anti-avoidance rules are compared. In this report, it is recommended that general and specific anti-avoidance rules are utilized thus complementing each other. The implementation of general anti-avoidance rules is a shift from the existing legal practice of more specific law in Danish Tax Legislation. A lack of concrete guidance from the Danish tax authorities as to the exact situations in which, this provision will be utilized, will initially result in an uncertain tax environment for conducting international business.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages111