Volume 44 (2016) / Issue 1

Susi Hjorth Baerentzen, 'Expansion of the Danish Tonnage Tax Scheme' (2016) 44 Intertax, Issue 1, pp. 63–69

Abstract

This article aims to describe the latest developments in the taxation of shipping companies in Denmark. Recent political developments have aimed at expanding the tonnage tax regime, and a bill to do so has been adopted by the Parliament on 21 December 2015. Furthermore, this article encompasses an overview of the current rules for taxation of shipping companies and seafarers in Denmark plus an overall description of other European tonnage tax regimes.

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ISSN: 0165-2826
ID: TAXI2016006