We use cookies to improve your website experience. To learn about our use of cookies and how you can manage your cookie settings, please see our Cookie Policy. By continuing to use the website, you consent to our use of cookies. Close

Denmark: new practice for setting off branch losses

International Tax Report

Denmark: new practice for setting off branch losses

The Danish Tax Agency recently issued new guidelines based on the European Court of Justice’s ruling in the NN A/S case, C-28/17. The court overruled Danish practice denying jointly taxed companies to set off losses sustained by a Danish branch. Arne Møllin Ottosen and Lenni Hangaard Jensen consider the new practice.

The rest of this document is only available to i-law.com online subscribers.

If you are already a subscriber, please enter your details below to log in.

Enter your email address to log in as a user on your corporate account.
Remember me on this computer

Not yet an i-law subscriber?

Devices

Request a trial Find out more