Volume 39 (2011) / Issue 3

Thomas Rønfeldt, 'Double Domicile: A Pseudo-problem in the Taxation of Departing Companies' (2011) 39 Intertax, Issue 3, pp. 132–139

Abstract

This article focuses on the pseudo-problems of domicile under the Danish tax rules applying to departing companies - problems that arise out of Danish tax law but that have been acknowledged by the European Court via its case law. This article outlines the challenges faced by the taxpayer when Denmark allows a tax liability to be suspended on the expectation of later taxation on sale of the business abroad, given that the host country has the right of taxation.

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ISSN: 0165-2826
ID: TAXI2011013