A master thesis from Aalborg University
CFC-lovgivning fra et dansk perspektiv og udviklingen heraf
[CFC-legislation from a danish perspective and the development of here of]
Forfatter(e)
Semester
4. semester
Uddannelse
Udgivelsesår
2025
Afleveret
2025-01-02
Antal sider
64 pages
Abstract
This thesis examines the historical changes in Danish tax regulations in regard to Controlled Foreign Companies (“CFC”), as well as an elaborate analysis on recent changes made to regulations by the law L 89 passed in 2021. Furthermore, the thesis sheds light upon how Danish tax regulations has developed in tune with an increasingly internationalized society. Danish CFC-legislation was initially introduced in 1995 and has seen countless changes since. Laws, conditions and definitions has changed throughout the years, and has been subject to external factors. This is evident when analyzing the OECD’s Base Erosion and Profit-Shifting Project report Action 3, which was the fundamentals of CFC-taxation law on which the European Commission built the Anti-Tax Avoidance Directive (ATAD). This directive was designed to be a unified effort to combat companies, who aggressively planned their taxation in order, to optimize profit and pay as little to government as possible. The thesis does a thorough walkthrough of the minimum requirements presented by the EU, which the members of the Union must’ve correctly implemented in national law. Continuously the thesis analyzes the changes made to CFC-legislation, when Denmark implemented the abovementioned Directive, and how these changed impacted national law. The implementation of the Directive resulted in major changes, and the addition of inclusion of several streams of income, which was to be acknowledged and defined as CFC-income. Furthermore, the implementation changed for the control-condition and asset-condition already present in Danish legislation. In addition, the thesis discusses and analyzes the addition of a partial substance-test, in which Danish legislation and the impact of this addition, which allows for an assessment of weather a corporation has sufficient substance. Concludingly the thesis investigates the legal effects of the implementation of L 89.
Emneord
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