Rente- og kapitalforhold i et fast driftssted

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Rente- og kapitalforhold i et fast driftssted

Show simple item record Ringive, Liselotte 2016-05-06T07:30:34Z 2016-05-06T07:30:34Z 2016-05-06
dc.description.abstract A permanent establishment established in Denmark by a foreign company is taxable in Denmark under legal basis of the Danish Corporation Tax Act (Selskabsskatteloven) § 2. Generally, the permanent establishment is subject to the same tax rules as cooperations. Danish case law has been based on the limited independence fiction, where the Supreme Court ruling of 1992 established that the interest on loans from the head office cannot be included in the permanent establishment’s taxable profit. OECD has over the past years worked to achieve greater consensus with regards to allocation of income to a permanent establishment, which has resulted in "Report on the Attribution of profit to permanent establishment". Based on the report OECD’s Model Tax Convention on income and on capital, article 7 was updated in 2010. Article 7 is now based on the unlimited independence fiction. As a consequence of the introduction of the unlimited independence fiction it rises the basis for consideration whether Danish tax case law will be affected. As the permanent establishment is not a separate legal entity, there is no legal requirements for own capital. According to OECD guidelines, there is to be allocated non-interest bearing capital to the permanent establishment. Allocation of non-interest bearing capital to the permanent establishment ensures that interest expenses allocated to the permanent establishment does not exceed what is "reasonable". This thesis will analyze the existing Danish case law in relation to the allocation of interest to the permanent establishment and clarify OECD's recommendations. Further a clarification of the OECD guidelines for capital allocation is performed. en_US
dc.format.extent 62 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Rente- og kapitalforhold i et fast driftssted en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2016 en_US Frederiksberg en_US

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