<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></abstract>

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.

The Emergence of Denmark’s Tax Treaty Network — A Historical View

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"The Emergence of Denmark\u2019s Tax Treaty Network \u2014 A Historical View"}

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...

The Emergence of Denmark’s Tax Treaty Network — A Historical View

Article Category: Article

Online veröffentlicht: 23. Apr. 2018

Seitenbereich: 49 - 63

Eingereicht: 07. Dez. 2017

Akzeptiert: 09. Feb. 2018

DOI: https://doi.org/10.1515/ntaxj-2018-0002

Schlüsselwörter
Tax treaties, model conventions, tax policy, international taxation, Danish income tax, Nordic multilateral tax treaty, legal history

© 2018 P. K. Schmidt, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Emergence of Denmark’s Tax Treaty Network — A Historical View

Article Category: Article

Online veröffentlicht: 23. Apr. 2018

Seitenbereich: 49 - 63

Eingereicht: 07. Dez. 2017

Akzeptiert: 09. Feb. 2018

DOI: https://doi.org/10.1515/ntaxj-2018-0002

SchlüsselwörterTax treaties, model conventions, tax policy, international taxation, Danish income tax, Nordic multilateral tax treaty, legal history

© 2018 P. K. Schmidt, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Schlüsselwörter
Tax treaties, model conventions, tax policy, international taxation, Danish income tax, Nordic multilateral tax treaty, legal history