The Taxation of Foreign Passive Income for Groups of Companies (Danish branch report), the 67th IFA Congress, Copenhagen, Cahiers de droit fiscal international, Vol. 98a, 2013, p. 259-277. Sdu Fiscale & Financiële Uitgivers.
The meeting will be held at SKAT at Østbanegade 123, 2100 København Ø on Tuesday the 13th August at 6 pm. The meeting will deal with two subjects: “The taxation of foreign passive income for groups of companies” by Peter Koerver and “Exchange of information and the cross-border cooperation between tax authorities” by Lasse Esbjerg Christensen and Preben Buchholtz Hansen.
Peter Koerver Schmidt’s presentation will deal with the Danish rules concerning taxation of foreign passive income. Emphasis will be on the Danish CFC-rules, including their relationship with EU law and tax treaties. The presentation will be based on the Danish branch report prepared by Peter Koerver Schmidt for 67th IFA Congress as well as the general report.