At investere i Danmark: Skattemæssige udfordringer når kineserne investerer i Danmark

Xin Zhuo

Student thesis: Master thesis

Abstract

Investment in Denmark (Tax issues when Chinese invest in Denmark) Chinese companies' foreign investment increases with the great economic prosperity. In 2010 came the influx of Chinese capital to Europe up to 6.7 billion. USD, which was double in the previous year. But unfortunately it is only a very small part of the great capital that has come to Denmark. Many Chinese feel that the tax rate in Denmark is very high and has not consider Denmark as the first choice when they go out and invest. The thesis aims to give Chinese companies who want to invest in Denmark, an overview of the tax rules in Denmark and how double taxation agreement between Denmark and China should be interpreted and applied. Furthermore, the thesis illustrates the tax benefits available to a Chinese investor that will invest in Denmark. The problem will be elucidated on the basis of a concrete Chinese biotechnology company seeking to establish themselves here in Denmark. The above mentioned problem will be addressed by answering the following questions: 1. Selecting the types of companies when it comes to investing in Denmark 2. What is a double taxation agreement 3. What is the OECD model 4. What are the differences between dobbelbeskatningsoverenskomsten between Denmark and China (hereinafter called DBO) and the OECD Model 5. What have DBO important for a Chinese company that invests in Denmark (Corporate tax) 6. What have DBO important for the employees of a Chinese and a Danish company (personal tax)

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2012
Number of pages68