Beneficial Ownership
The notion of "beneficial owner" has in recent years been intensely debated in Denmark. A judgement from the High Court provides some clarification, but important questions remain unresolved.
"Beneficial owner" in Danish tax law The term "beneficial owner" does not have an equivalent in Danish law, and until recently the Danish tax authorities did not seem to have looked into whether a recipient of dividends and interest from sources in Denmark was also the "beneficial owner".
Recently, however, the Danish tax authorities investigated more than 100 structures (primarily private equity and industry...
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