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

Author:

Schmidt Peter Koerver1

Affiliation:

1. Copenhagen Business School and Academic Advisor, CORIT Advisory , Kongens Lyngby , Denmark

Abstract

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.

Publisher

Walter de Gruyter GmbH

Reference80 articles.

1. Andersson, Edward Nils Mattson Aage Michaelsen and Frederik Zimmer. 1986. Det nordiska skatteavtalet med kommentarer (1st edition). Helsinki: Juristfor̈bundets For̈lag.

2. Askholt, Steen. 2017. ”Oversigt over gældende dobbeltbeskatningsoverenskomster og andre internationale skatteaftaler.” SR-Skat: 105-109

3. Avery Jones, John F. 2006. “The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States.” Bulletin for International Taxation 60 (6): 220-254.

4. Avery Jones, John F. 2012. “Avoiding Double Taxation: Credit versus exemption – The Origins.” Bulletin for International Taxation 66 (2): 67-76.

5. Avi-Yonah, Reuven. 1996. “The Structure of International Taxation – A proposal for Simplification”. Texas Law Review 74 (6): 1301-1359.

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