The Resource Tax-free transfer of assets in Denmark to foreign companies

Tax-free transfer of assets in Denmark to foreign companies

Label
Tax-free transfer of assets in Denmark to foreign companies
Title
Tax-free transfer of assets in Denmark to foreign companies
Creator
Subject
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
Instantiates
Publication
Label
Tax-free transfer of assets in Denmark to foreign companies
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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