The Emergence of Denmark’s Tax Treaty Network — A Historical View
Nordic Tax Journal, Issue 1, p. 49-63, 2018, DOI: 10.1515/ntaxj-2018-0002
15 Pages Posted: 16 Dec 2018 Last revised: 10 Jan 2019
Date Written: April 23, 2018
This contribution analyzes the origin and creation of Denmark’s tax treaty network in a historical perspective. The development of the Danish treaty network is studied through an international perspective and by discussing a number of milestone events. It is concluded that the general tendency has pointed toward a continuously growing Danish treaty network and also that the question on abuse of the treaties has become of greater concern during the past decades. Moreover, it is argued that the growing number and importance of Denmark’s tax treaties over time created a need for the Danish parliament to be more directly involved in the conclusion of new tax treaties.
Keywords: Tax treaties, model conventions, tax policy, international taxation, Danish income tax, Nordic multilateral tax treaty, legal history
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