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Denmark in International Tax Planning

Nikolaj BjørnholmAnders Oreby Hansen

出版	IBFD, 2005
ISBN	90760787349789076078731
URL	http://books.google.com.hk/books?id=XiK8qw2xQXIC&hl=&source=gbs_api
EBook	SAMPLE

註釋

Provides a comprehensive overview of the main issues involved in cross-border investment in and from Denmark. Begins by introducing the reader to Denmark and the basics of the Danish corporate law and tax system. A detailed analysis follows, examining the various aspects of Danish company law, corporate taxation and taxation of individuals, which are relevant when investing in or via Denmark. The principles of full and limited tax liability for both corporations and individuals are fully investigated. The unique "Danish Holding Regime", established by the Danish government to attract more foreign investment, is discussed in detail. Concludes with a section on tax planning and acquisition structures.