Interessentskaber: Skatteretlige problemstillinger

Peter Bechlund Nielsen

Studenteropgave: Kandidatafhandlinger


Partnerships – tax issuesPartnerships are in Denmark not regulated specifically by written law, but are merelyregulated according to legal practice when it comes to tax law issues.In the thesis the tax legal practice related to Partnerships is analyzed focusing on thematerial circumstances that has to be observed when determining- If a Partnership has been established, or if a specific person is a partner- If an agreement between partners according to the distribution of profit andloss can be accepted or overruled because of close relationships between thepartners or other non-opposing interests that might provide situations, wherean independent third party would deny such agreements. In those situationsthe tax authorities can rule against the said agreement and establish a moregeneral and common-sense distribution- If the same critical considerations might apply to the distribution of assets orliabilities in the company used as a base for tax allowances related todepreciations of assets and profit and loss on assets when sold- The material basis for allowances for loss on recourse against other partners- If a partner is no longer member of a Partnership according to tax law.The issues are researched by comparing literature, tax law, critical reviews on currenttax issues, and specific ruling by courts or administrative authorities.The findings are that despite the lack of explicit rules in the tax laws, there exists amore or less sufficient set of rules and considerations implemented in the rulings.In each of the areas mentioned above there is a general rule, but in a specific ruling itis necessary to review all aspects to evaluate, how the specific ruling might beestablished.Other considerations have to be done in the question of allowance based on loss onrecourse. Here the important issue is, whether the loss is related to ordinary businessrisks, or if the loss is related to extraordinary business risks such as criminal acts orother events not related to the daily business activities.The number of Partnerships in Denmark seems to be declining, and there might bemore reasons to this. One of them might be that acquiring capital companies/limitedcompanies is easier now than before – another might be that to non-professionals thePartnership with the unlimited, personal and joint several liability (in solidum) is noteasy to comprehend.However, the findings in the thesis are that in spite of the lack of rules given byexplicit tax law, there exists a rather solid material basis for the tax regulation.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider67
VejledereMichael Tell