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.
|Educations||MSc in Auditing, (Graduate Programme) Final Thesis|
|Number of pages||123|