Dennmark: Interpretation of tax treaties : two recent Danish court decisions

• Autores: Jørn Qviste
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 7-8, 2001, págs. 284-286
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The issue of interpreting earlier tax treaties in the light of later Commentaries to the OECD Model is touched upon in two Danish court decisions (Halliburton Company Germany GmbH v Ministry of Taxes and Casino Copenhagen K/S v Ministry of Taxes).