Anders Oreby Hansen



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Danish GAAR used for denying benefits under the EU Parent-Subsidiary Directive

Denmark - July 24 2018 The Danish tax authorities have denied an EU-based parent company and its Danish subsidiary enjoying the benefits under the Parent-Subsidiary…

Danish differential tax rules for mutual investment funds in conflict with EU law

Denmark, European Union - July 24 2018 On 21 June 2018, the Court of Justice of the European Union (CJEU) delivered its ruling in the case of Fidelity Funds against the Danish Ministry of…

New decision regarding the scope of the Danish expat tax scheme

Denmark - July 24 2018 A new ruling by the National Tax Tribunal excludes the use of the expat tax scheme when a non-resident employee has been employed by the non-Danish…

The most recent developments in the transfer pricing area in Denmark

Denmark - July 24 2018 During the past years, there has been an increased focus on transfer pricing. This has, among other thing, resulted in the Danish tax authorities…

Kaspar Bastian.

A step towards more clear and uniform rules for beneficial ownership

European Union - July 24 2018 On 1 March 2018, Advocate General Kokott issued her opinion in the Danish beneficial owner cases currently pending before the Court of Justice of the…

Kaspar Bastian.