- Jahrgang 3 (2008), Ausgabe 1
- Vol. 3 (2008), Nr. 1
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- Seite 13
- p. 13
Country Reports: Denmark, France, Italy, Portugal, Turkey, United Kingdom
Administration of taxes in public-private partnerships On 28 March 2007 the Danish Tax Council rendered a decision on how taxes should be administered with regards to public-private partnerships in Denmark. The Danish Tax Council confirmed that a public-private partnership can be regarded as the owner of buildings, inventory etc. to be used by a public institution. Therefore, the public-private partnership is entitled to carry out tax write-offs for