De danske CFC-regler: På baggrund af ændringerne i selskabslovens §32 og ligningslovens §16 H ved Lov nr. 540 af 6. juni 2007, vil der blive udarbejdet en analyse heraf. Yderligere vil det blive vurderet, hvorvidt det nye regelsæt er i overensstemmelse med EU-retten

Abstrakt

It is evident from present thesis that the CFC rules define CFC income as mobile income. This means all types of income which can be tranferred across borders. Furthermore, it is also evident from present thesis that as a main rule several conditions has to be fulfilled before a parent company or a physical individual, respectively, are to include a company´s income in the income statement.