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1838

DDIT v. Universal International Music B.V. (2013) ITA 1464.

1839

Arne Riis, Nikolaj Bjørnholm. First Danish Ruling of Beneficial Ownership. European Taxaiton, 2010. P. 2.

1840

Lasse E. Christensen, Jef N. Hounsgaard. Danish Court Decided First Beneficial Ownership Case. 2011. P. 1.

1841

Lasse E. Christensen, Jef N. Hounsgaard. Danish Tax Ministry Will Not Take Beneficial Ownership Case to Supreme Court. 2012. P. 1.

1842

Jens Wittendorff. Taxpayer Prevails in Second Beneficial Ownership Case. 2011. P. 558. URL: services.taxanalysts.com.ludwig.lub.lu.se/taxbase/tnimag.nsf/96f174fb137caf5185256aae0076a5e7/392c617576d63353852577e3000cb0db?OpenDocument.

1843

Ibid. P. 410.

1844

Arne Riis. Danish Tax Authorities Prevail in Recent Beneficial Ownership Decision. 2011. P. 186–187.

1845

Thomas Booker. Recent Developments Regarding Beneficial Ownership in Denmark. European taxation, 2012. Vol. 52. № 2–3. P. 67–76.

1846

Ibid.

1847

Ibid.

1848

Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.

1849

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

1850

Arne Riis, Denmark: new anti-abuse rules aim to protect dividend WHT. Transfer Pricing International Journal. BNA. February 2013. URL: www.bechbruun.com/~/media/Files/Videncenter/Artikler/Corporate/2013/New%20anti-abuse%20rules%20aim%20to%20protect%20dividend%20WHT.pdf.

1851

RG 1481/2007, 28 September 2009, Tribunal Economico Administrativo Central.

1852

Adolfo Martin Jimenez. Beneficial Ownership: Current Trends. IBFD. World Tax Journal, February 2010.

1853

Audiencia Nacional JUR\2006\204307, Case 1110/2003 от 18.07.2006 Westlaw Aranzadi.

1854

Audiencia Nacional, 26.03.2007 (JUR\2007\101877); 13.11.2006 (JUR\2006\284618); 10.11.2006 (JUR\2006\284679); 20.07.2006 (JUR\2007\16526); 18.07.2006 (JUR\2007\8915), (JUR\2007\16549).

1855

Adolfo Martín Jiménez. La tributación de los cánones o regalías in Ruiz García and Calderón (eds.), Comentarios a los Convenios para evitar la doble imposición y prevenir la evasión fiscal concluidos por Españav. Coruña: Fundación Barriè de la Maza, 2004. P. 647.

1856

Francesco Avella. Recent Tax Jurisprudence on the Concept of Beneficial Ownership for Tax Treaty Purposes, European Taxation, February/March 2015, IBFD.

1857

Vadim Medvedev. Ukraine branch Report. The taxation of foreign passive income for groups of companies. 2013. Vol. 98a. P. 755.

1858

Постановление Днепропетровского окружного административного суда по делу № 2a/0470/15215/11 от 25.04.2012 г.

1859

Постановление Днепропетровского окружного административного суда по делу № 2a/0470/1541/12 от 15.02.2012 г.

1860

Постановление Львовского окружного административного суда по делу № 2a-2037/12/1370 от 20.06.2012 г.

1861

1862

Постановление Киевского апелляционного административного суда № 2а-11088/12/2670 от 29.11.2012 г.