Beneficial Ownership - Withholding Tax on Dividends and Interest from the Danish Perspective

Journal
Tolstrup, B.; Bjørnholm, N.
Denmark
Bulletin for International Taxation 2011 (Volume 65), No. 9
PriceUSD 45

The question of whether or not a foreign recipient of dividends and interest from a Danish company can be considered to be the beneficial owner of such income has been the topic of much recent academic discussion. The Danish tax authorities have also initiated several major cases regarding this subject.