University of Copenhagen, Faculty of Law
Tel.: +45 23 28 16 66
Starting date: 1 November 2018
Completion date: 1 November 2022
The thesis of the dissertation is, judged from de lege ferenda considerations, that parts of the Swedish principles of taxation of investment funds and their investors can advantageously be transferred and integrated into the Danish system of taxation of investment funds/investors. Overall, the dissertation involves an assessment of the tax rules in the two countries on the basis of selected criteria, including the funds' tax law qualification, as well as the relationship to double taxation agreements and EU level.