Juridisk Institut

First domestic decisions on the 2015 parent-subsidiary directive GAAR implementation: Guiding principles for EU Member States?

Publikation: Bidrag til tidsskrift/Konferencebidrag i tidsskrift /Bidrag til avisTidsskriftartikelForskningpeer review

  • Jakob Bundgaard, CORIT Advisory
  • ,
  • Louise Fjord Kjærsgaard, Copenhagen Business School. CBS, CORIT Advisory
  • ,
  • Lars Bo Aarup, CORIT Advisory

Guidelines regarding the interpretation and the scope of the new Parent-Subsidiary Directive general anti-avoidance rule (GAAR) have been awaited ever since the implementation in 2015. Two recent decisions by the Danish Tax Board involving the application of the new Parent-Subsidiary Directive GAAR may contribute towards establishing such interpretation guidelines. The decisions appear to be neither of a principled nature nor sufficiently well justified by the Danish tax administration. No thorough assessment of the individual conditions of the GAAR seems to have been undertaken, as the Danish tax authorities in each decision appear to engage in GAAR considerations solely by arguing that a tax advantage is obtained which would not otherwise have been obtained, had the arrangement or series of arrangements not been put into place.

OriginalsprogEngelsk
TidsskriftIntertax
Vol/bind46
Nummer8-9
Sider (fra-til)716-724
Antal sider9
ISSN0165-2826
StatusUdgivet - 1 jan. 2018

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