Selskabers beskatning af aktier med særlig fokus på unoterede datterselskabsaktier

Casper Kjær Andersen & Anders Skov

Student thesis: Master thesis


The purpose of this thesis is to walk through and analyze the law changes made for the taxation of share gains, as a cause of L 202 and L 84, and the following consequences for companies. Emphasis is especially focussed on unlisted subsidiaries, including the protection rule of the ABL §4A, 3-6

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2011
Number of pages129