Dansk og international sambeskatning i lyset af Marks & Spencer dommen

Annette Juel Nilson & Charlotte Ekberg

Student thesis: Master thesis

Abstract

Our study deals with the problem as to whether the current rules on utilisation of tax losses and recapture of tax losses are in accordance with Article 43 of the EC Treaty seen in the light of the judgment in the Marks and Spencer case. The problem will be explained by looking closer at two specific situations in which a Danish group and a foreign group, respectively, purchase the ultimate parent company in a group with both Danish and foreign companies.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2009
Number of pages127