CJEU Danish cases on beneficial ownership and treaty abuse

See enclosed our contribution to Financier Worldwide’s spotlight of August 2019. The submission contains an outset of the CJEU Danish cases in respect of beneficial ownership and treaty abuse, and in more detail the impact these cases have on the field of international taxation.

 

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Patrick T.F. Schrievers

Patrick T.F. Schrievers is a tax lawyer and member of the

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