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Behandlingen af aktiver allokeret til faste driftssteder i udlandet i forhold til renteloftet i selskabsskatteloven (SEL) § 11 B. I artiklen argumenteres der for at skatteministerens fortolkning ikke er forenelig med etableringsfriheden i art. 49 i Traktaten om Den Europæiske Unions Funktionsmåde (TFEU)

Udgivelsesdato: july/august

Udgivelsesdato: august

Udgivelsesdato: januar

It is curious that one geographical location – the Odense region – of the DanishTax Authorities developed an aspiration to ‘prevent unfair competition’ ratherthan to control taxpayers and firms. There may be a limit to the force by whichchanges of processes and procedures actually took place initially, but the merefact that the Tax Authorities were able to talk about the difference it makes tosomething or someone is interesting. It signals a changed ambition both inrelation of a conventional conception of what the public sector may be andalso a possible departure from the streamlined New Public Sector where atten-tion to strategy means to be concerned with oneself.The aspiration to ‘prevent unfair competition’ was first developed in relationto the Odense Tax Authorities’ work with its intellectual resources and thedevelopment of its intellectual capital statement in the beginning of the 21

Udgivelsesdato: Januar

Udgivelsesdato: December 1

This paper provides an assessment of Greenland's tax system and contemplates changes that may beundertaken in the future to prepare for greater economic self-reliance and for the country's participationin the wider world economy. At the outskirts of Europe, Greenland is an autonomous part of theDanish kingdom, though currently not a member of EU. However, its cooperation with Europeancountries and its dependency on international trade renders it necessary for the tax system in Greenlandto be attuned to developments in the rest of the world. Drawing on a thorough international benchmarkinganalysis of Greenland's tax system, the paper's special focus will be on the corporate tax systemand its interplay with personal taxation, as well on as the system of import duties. In particular, wecarry out computations of effective marginal and average corporate tax rates, as well as average effectivetax burdens on consumption, labour income and capital income, and compare these to similarmeasures for EU countries. In addition, we outline how Greenland's economic policy in other areasinterferes with tax policy. Especially fishery regulation, management of government-owned companies,and housing policy have major implications for the tax system.Key words: international benchmarking, effective tax rates, GreenlandJEL: H20, H25

Udgivelsesdato: maj

Kommentar til en dom fra Landsskatteretten, journalnr. 14-5164688