Denmark. New Danish rules on tax-exempt restructurings

• Autores: Nikolaj Bjornholm, Toft Thiersen
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 1, 2008, págs. 37-40
• Idioma: inglés
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• Resumen

  • On 12 April 2007, the Danish Parliament adopted Bill 110B amending the Danish rules on tax-exempt restructurings by way of Act 343 of 18 April 2007 on restructurings and joint taxation. In general, the amended Act has retroactive effect from 1 January 2007. This note considers the importance of the provisions introduced by the Act.