Definition af CFC-indkomst i relation til lovforslag L 28 B

Hanne Klara Laursen

Student thesis: Master executive thesis


This master-thesis concerns the implementation of an EU-directive. The directive, “Anti-Tax Avoidance” (ATAD), is an anti-tax avoidance directive, which must be implemented by 1 January 2019 at the latest. The implementation of the directive in Denmark is, however, only at the proposal stage. This thesis is therefore written based on the proposal. ATAD concerns amendments to the current rules for controlled foreign companies (CFC). The thesis deals with the areas of CFC income that are subject to change or new provisions in relation to the applicable rules. There is particular focus on intangible assets, including whether they can be considered to trigger CFC income. Additionally, an assessment is made as to whether the intangible assets can be considered as belonging to a subsidiary or permanent establishment when considering the CFC rules. Furthermore, there is a review of other income from intangible assets including the challenges of identifying it. The proposal contains a significant deviation from the recommendations of the directive as it has been decided to not exclude the companies, which carry out substantial economic activity (substance survey). This lack of exclusion is also a factor in the thesis. This thesis considers that Denmark meets the EU-regulations in the context of ATAD being only a minimum directive. Changes to CFC income are generally included, but without introducing the substance survey. However, the reasons why Denmark does not intend to introduce substance testing is poorly justified. Furthermore, the thesis concludes that with an approval of the proposal there would be more CFC investigations and more CFC taxes due to the supplement of other income and due to the lack of substance testing.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2019
Number of pages57