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February 1, 2023
"Doe normaal" is practical advice in the Netherlands encouraging one to act normal. In the past, that phrase would describe commonly used plans to reduce tax.
June 16, 2022
Miguel Gonzalez Amado and Vรญtor Loureiro e Silva of Vieira de Almeida discuss the concept of beneficial ownership of interest in Portugal.
May 9, 2022
In an attempt to claw back some of the business lost as a result of Brexit, the UK Government has launched a version of the "asset holding companies"โฆ
February 11, 2022
In this interview, Adam Singer, of Certa Insurance Partners, talks to Dean Andrews, of BMS Group, about substance risks relating to cross-border interest and dividend payments.
October 26, 2021
Ricardo Seabra Moura and Miguel Teles of Morais Leitรฃo explain why it is important that parties involved in cross-border arrangements understand the role that economic substance plays as a result of DAC6 reporting.
January 15, 2021
Since 2015, when there was the release of the famous BEPS (base erosion and profit shifting) reports, the Private Equity sector has been a collaterally impacted by tax measure primarily aiming at fighting the aggressive tax planning which is supposedly organized by multinational groups. So many measures have been introduced without considering the diversity in the economic sphere and the co-existence of different environments with pre-existing multi-layers of taxes.