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

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  • Schmidt Peter Koerver

    (Copenhagen Business School and Academic Advisor, CORIT Advisory, Kongens Lyngby, Denmark)

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.

Suggested Citation

  • Schmidt Peter Koerver, 2018. "The Emergence of Denmark’s Tax Treaty Network — A Historical View," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 49-63, January.
    • Handle: RePEc:vrs:notajo:v:2018:y:2018:i:1:p:49-63:n:2
    DOI: 10.1515/ntaxj-2018-0002
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    References listed on IDEAS

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    4. Anonymous, 1958. "Organization for European Economic Cooperation," International Organization, Cambridge University Press, vol. 12(3), pages 408-415, July.
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