The Resource Holding companies : Denmark

Holding companies : Denmark

Label
Holding companies : Denmark
Title
Holding companies : Denmark
Creator
Subject
Language
eng
Summary
The article gives an overview of general tax and corporate rules which are applied on holding companies in Denmark. The following issues are described in detail: requalification of non-transparent and transparent entities, capital gains on shares, treatment of dividends on subsidiary shares and group shares, joint taxation regime, tax exempt contributions, losses, interest deduction limitation rules, transfer pricing legislation, CFC taxation, specific legislation applied to companies, exit taxation and binding rulings
Citation source
In: The EC tax journal. - Oxford. - Vol. 13 (Special issue), p. 7-27
http://library.link/vocab/creatorName
  • Ottosen, A. Møllin
  • Andersen, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • holding company
  • exit tax
  • capital gains tax
  • losses
  • CFC
  • advance tax ruling
Label
Holding companies : Denmark
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...