Katja Dyppel Weber has published an article on the Danish tax treatment of tax losses from hydrocarbon activities in the North Sea.

The article explains the tax treatment of losses subject to the transitional rules in the Danish hydrocarbon tax act § 27 C. Further, the interplay between the hydrocarbon tax loss rules and the general tax law is discussed.

Further, the interplay between the hydrocarbon tax act and the general corporate income tax rules concerning tax losses is discussed.

Read the article here.​