Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases

• Autores: Jakob Bundgaard, Arne Mollin Ottosen
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 2, 2008, págs. 59-69
• Idioma: inglés
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• Resumen

  • Tax avoidance and active tax planning are global phenomena. The structures that are utilized are frequently the same across the tax world and it is, therefore, interesting to compare how such structures are evaluated in the relevant national courts. This article reviews recent Danish Supreme court cases that have considered tax avoidance or planning techniques in relation to the capital gains taxation of securities.