Interpretation of tax treaties : two recent Danish court decisions

Journal
Qviste, J.
Denmark
European Taxation 2001 (Volume 41), No. 7
Format/Price
JournalUSD 45

The issue of interpreting earlier tax treaties in the light of later Commentaries to the OECD Model is touched upon in two Danish court decisions (Halliburton Company Germany GmbH v Ministry of Taxes and Casino Copenhagen K/S v Ministry of Taxes).