Skattefrie omstruktureringer

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Skattefrie omstruktureringer

Show simple item record Abildgaard Jeppesen, Maibrit 2017-06-20T12:04:20Z 2017-06-20T12:04:20Z 2017-06-20
dc.description.abstract The main issue of this master thesis concerns tax-free restructuring of companies. According to the Danish legislation a tax-free restructuring can be performed with or without approval from the Danish taxation authorities. A tax-free restructuring with approval from the Danish taxation authorities is highly effected by the form of application, which must be concrete and adequate, and the restructuring must benefit the company and not the shareholder. In addition, the thesis will throw light on the set of objective rules which enable companies to carry out tax-free restructurings without obtaining SKAT's approval provided that several objective conditions are met. The legislation of restructuring is complicated both during the restructuring process but there are also several set of rules to comply during the period after the restructuring process. Therefore, the overall purpose of this master thesis is to provide accountants, and other financial advisors, a tool in advisory tasks so they are being able to advice their client correctly to avoid that the tax-free restructuring becomes a transaction, where the clients need to pay taxes. In addition, the thesis will provide checklists that accountants can use in their advisory of their clients to ensure that all rules and demands are met. en_US
dc.format.extent 55 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Skattefrie omstruktureringer 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 Revisors rolle i skattemæssige problemstillinger en_US

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