Denmark's favourable tax regime for inward expatriates

Journal
Author
Ottosen, A. Møllin
Country
Denmark
Published Date
Issue
Bulletin for International Taxation 2000 (Volume 54), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Considers Denmark's tax regime for inward expatriates, which grants favourable tax treatment to qualifying high-earning employees and researchers recruited from abroad. The regime entered into force in May 2000, following the European Commission's decision that the regime did not constitute state aid to companies under the EC Treaty.