Denmark: The new holding company regime - the best of both worlds

• Autores: Soren Steenholdt, Niels Josephsen
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 4-5, 1999, págs. 146-156
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The authors discuss the law of 18 December 1998 enacted to make the rules on the taxation of dividends from foreign subsidiaries similar to the rules on the taxation of capital gains from foreign subsidiaries.