Skattefri omstrukturering

Carsten Bomholtz

Student thesis: Master thesis

Abstract

Many businesses can use the Danish tax system about tax free models either with or without prior authorisation to improve their competitive. The task describes the various models in the lifecycle, from start-ups to final disposal. The models which are under review are business arrangements, tax-exempt share, tax-free merger, demerger tax free and tax-free transfers of assets. My first hypothesis was that by planning to increase the companies / business competitiveness through the planning of the structure of tax restructuring. The second hypothesis was focusing on laws and you can avoid getting into situations which gives an unintended taxation of the company by satisfying the conditions which will be placed. The last hypothesis was that it is my opinion that the conditions which made the use of models are outweighed by the benefits they provide both short and long term. The overall conclusion is that the models are usable to obtain a cash savings if you use the tax-free models for the business rationale. There are rules about avoiding taking advantage of the rules being used for tax evasion. I have also come forward to be given specifically to apply for permission when using the tax-decomposition model and when using the transfer of assets as they can be difficult to meet the requirements correctly. It is an advantage that the company has a long term business plan and you can use this plan for tax incentives.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2011
Number of pages80