Valg af virksomhedsform

Union Jack
Dannebrog

Valg af virksomhedsform

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dc.contributor.author Jørgensen, Louise
dc.contributor.author Kielsholm, Marie
dc.date.accessioned 2011-05-17
dc.date.accessioned 2011-05-18T12:02:07Z
dc.date.available 2011-05-18T12:02:07Z
dc.date.issued 2011-05-18
dc.identifier.uri http://hdl.handle.net/10417/1977
dc.description.abstract The present thesis discusses the business forms an entrepreneur may choose and the considerations there must be made before the start of business. The Danish company legislation does generally provide entrepreneurs with a contractual freedom to choose the form of business ownership. The entrepreneur may choose one of the classical forms of business ownership, or may choose to define a new form of business ownership. First, the proprietorship will be considered. Proprietorship is a one of the classical forms of business ownership. There are no legal capital requirements for a proprietorship as the proprietor is unlimited personally responsible for all the debts and obligations of the business. The proprietorship is not an independent tax subject. The taxation lies at the proprietor. The proprietor has some options for the taxation which are given in the common regulations in the “personskatteloven” and the regulations in the “virksomhedsskatteloven” where the “virksomhedsordningen” and the “kapitalafkastordningen” are defined. Next, corporations with one shareholder will be considered. This form of business ownership is an independent legal entity from the shareholder. There are legal capital requirements at incorporation. The shareholder is not personally liable for any of the debts of the corporation, other than for the value of the shareholders investments in that company. The corporation is an independent tax subject and pays 25% tax of the taxable income. The shareholder has the opportunity to either get paid a salary or dividends. To provide a better insight in the different business forms, three case studies will be analysed in this thesis. The case studies are respectively based on a service company with only minor operation assets and a major profit. A rental company with one major asset and a minor but stable profit. A trading company with some assets and a negative profit the first year. The analysis is based on the different business forms and the inherent differences in the business law and the taxation. en_US
dc.format.extent 173 s. en_US
dc.language dan en_US
dc.subject.other Kandidatafhandlinger en_US
dc.title Valg af virksomhedsform en_US
dc.type mop en_US
dc.accessionstatus modt11maj17 jobrmo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.corporationshort Law Department. LAW en_US
dc.contributor.corporationshort Juridisk Institut. JUR en_US
dc.contributor.department MSc in Business Economics and Auditing en_US
dc.contributor.departmentshort 29 en_US
dc.description.notes Cand.merc.aud. en_US
dc.idnumber x656699344 en_US
dc.publisher.year 2011 en_US
dc.publisher.city Frederiksberg en_US
dc.title.subtitle Ud fra erhvervsretlige og skattemæssige forhold en_US

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