New article on share loan agreements

Katja Dyppel Weber has published an article on Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements.

The article analyses the qualification and allocation challenges related to dividend payments under share loan agreements. The analysis includes a number of illustrating scenarios pointing out qualification and allocation conflicts for tax treaty purposes in cross-border situations.

Read the article here.

New article on tainted income under the Danish CFC-regime

Peter Koerver Schmidt has published an article on “The definition of tainted income under the Danish CFC-regime and the possibility of obtaining exemption – an analysis of two new administrative decisions”.

The article analyses two new administrative decisions concerning the Danish CFC rules applicable to companies. The first decision – issued by the Danish Tax Assessment Council – deals with the definition of tainted income under the CFC rules with respect to income originating from intellectual property rights. The second decision – issued by the Danish Tax Tribunal – concerns the conditions to be fulfilled in order to obtain exemption from the Danish CFC-rules. In this regard the article discusses the relatively controversial condition stating that the main part of the subsidiary’s income shall originate from business with clients in the country where the subsidiary is resident.

Read the article here.