Investeringsselskaber i 2017

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Investeringsselskaber i 2017

Show simple item record Stricker, Christian 2017-06-20T11:51:45Z 2017-06-20T11:51:45Z 2017-06-20
dc.description.abstract The purpose of this project is to analyze a specific provision in the Danish capital gains taxation law (Aktieavancebeskatningsloven § 19). The provision regarding a part of companies called Investment companies (Investeringsselskaber). Investment companies are like other companies subject to corporate tax but in general they are tax exempt in order to make it possible for investors to participate in joint investments without an extra level of tax. The investors however must accept being taxed annually on the basis of the increase or decrease in the value of the Investment Company. Based on a fiscal analysis of the rules for investment companies covered by the provision it will be determined whether it is an advantage or disadvantage for the investor to be covered by the rule. The purpose as a protective rule is examined to answer the question whether is it effective. It is concluded that the interpretation of the provision in fact has narrowed the scope of investment companies in a way which doesn’t fully support the purpose of the rule as a protective rule. en_US
dc.format.extent 52 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Investeringsselskaber i 2017 en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2017 en_US Frederiksberg en_US
dc.title.subtitle En effektiv værnsregel? en_US

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