Fondsbeskatning - udvalgte problemstillinger: En analyse og vurdering af udvalgte skattemæssige problemstillinger for fonde i koncerner

Louise Hartmann & Sidsel Buhr Pedersen

Student thesis: Master thesis


The purpose of this thesis was to provide a basic understanding of the rules governing the taxation of foundations and companies in groups and assess the interaction between these rules. An essential element in establishing corporate structures is tax planning including the possibility of joint taxation with group companies. In light of this, the interplay between taxation of foundations and rules subject to joint taxation has dropped us in mind.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2008
Number of pages123