The Danish Regime for the Taxation of Passive Income for Groups of Companies

Journal
Becker-Christensen, A.; Bjørnholm, N.
Denmark
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
PriceUSD 45

This article presents a brief overview of the Danish taxation of passive income with regard to groups of companies, with special reference to the key features of the Danish controlled foreign company regime as it applies to such groups.