Our contribution consists of two chapters. Chapter 4 contains an analysis of the consequences in Danish tax law with respect to transfer, amortization and licensing of intellectual property (IP). Special attention is devoted to intra-group transfers and mitigation of international tax planning. Chapter 5 deals with the rules on Danish withholding tax on royalties. Moreover, the relevant rules with respect to international double taxation, tax treaties and the Interest and Royalty Directive are explained.

 

The book can be purchased here.