The Resource Tax-free transfer of assets in Denmark to foreign companies
Tax-free transfer of assets in Denmark to foreign companies
Resource Information
The item Tax-free transfer of assets in Denmark to foreign companies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax-free transfer of assets in Denmark to foreign companies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article investigates the question of whether it follows from Community law that tax-free conversion from a personally owned company to a company under corporate ownership under the Danish Act on tax-free company conversion (VOL) can be made to a company domiciled in an EU or EEC country other than Denmark, notwithstanding the fact that s. 1(1) of the VOL specifies as a precondition for tax-free company conversion that it be made to a public limited company (A/S) or a private (ApS) limited company 'registered in Denmark'
- Language
- eng
- Label
- Tax-free transfer of assets in Denmark to foreign companies
- Title
- Tax-free transfer of assets in Denmark to foreign companies
- Language
- eng
- Summary
- This article investigates the question of whether it follows from Community law that tax-free conversion from a personally owned company to a company under corporate ownership under the Danish Act on tax-free company conversion (VOL) can be made to a company domiciled in an EU or EEC country other than Denmark, notwithstanding the fact that s. 1(1) of the VOL specifies as a precondition for tax-free company conversion that it be made to a public limited company (A/S) or a private (ApS) limited company 'registered in Denmark'
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
- http://library.link/vocab/creatorName
-
- Rønfeldt, T
- Werlauff, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- fundamental freedoms
- foreign company
- Label
- Tax-free transfer of assets in Denmark to foreign companies
- Label
- Tax-free transfer of assets in Denmark to foreign companies
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-free-transfer-of-assets-in-Denmark-to-foreign/EFKcgFhFHtA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-free-transfer-of-assets-in-Denmark-to-foreign/EFKcgFhFHtA/">Tax-free transfer of assets in Denmark to foreign companies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-free-transfer-of-assets-in-Denmark-to-foreign/EFKcgFhFHtA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-free-transfer-of-assets-in-Denmark-to-foreign/EFKcgFhFHtA/">Tax-free transfer of assets in Denmark to foreign companies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
