The Danish Supreme Court has issued rulings in two beneficial-ownership cases, which the Danish Eastern High Court had previously submitted to the Court of Justice of the European Union for a preliminary ruling.This Alert summarizes the Supreme Court’s ruling in each case and its approach regarding beneficial ownership under the Nordic tax treaty and the EU Interest and Royalty Directive and abuse of EU law.Executive summaryThe Danish Supreme Court has decided two interest cases on remand from the Court of Justice of the European Union (CJEU). In February 2019, the CJEU ruled on several cases regarding the Danish withholding tax...