National og international sambeskatning

Fibiger, Ruben Futtrup ; Offersgaard, Jacob

4. semester

Revision (cand.merc.aud.), Kandidat

2013

2013-05-15

150

Afhandlingen undersøger de danske regler for national og international sambeskatning og vurderer, hvordan ændringerne i L 173 påvirker anvendelsen af sambeskatning. Siden 2005 har koncernforbundne selskaber i Danmark været underlagt obligatorisk national sambeskatning efter et territorialprincip, og for udenlandske datterselskaber gælder et alt-eller-intet-princip. Formålet er både at klarlægge reglerne og at analysere fordele og ulemper ved at vælge international sambeskatning, belyst gennem en case med en fiktiv koncern; hovedspørgsmålet er, om international sambeskatning altid bør fravælges. Metodisk bygger afhandlingen på en juridisk gennemgang af lovgivning og praksis samt en casebaseret vurdering. L 173’s hovedgreb omfatter begrænsning af tabsudnyttelse (fuldt fradrag op til 7,5 mio. kr., herefter kan underskud kun nedbringe den resterende indkomst med 60 %) og genindførelse af solidarisk hæftelse for selskabs- og kildeskatter i sambeskattede koncerner, differentieret efter ejerandel. Analysen peger på, at reglerne gør sambeskatning mindre attraktiv, at indsatsen mod nulskatteselskaber næppe opfylder sit formål og kan ramme andre selskaber uhensigtsmæssigt, og at nulskattesituationer fortsat kan opstå via transfer pricing. Valget af international sambeskatning er komplekst og afhænger bl.a. af udenlandske skattesatser, skattebase, forventede resultater i de enkelte selskaber samt koncernens størrelse og struktur. Konklusionen er, at international sambeskatning ikke altid bør fravælges og kan være fordelagtig for mindre koncerner, særligt med udenlandske selskaber i opstartsfasen, mens større koncerner generelt bør fravælge ordningen.

This thesis examines Danish rules for domestic and international joint taxation and assesses how the changes introduced by L 173 affect their use. Since 2005, Danish affiliated companies have been subject to mandatory domestic joint taxation under a territorial principle, and an all-or-nothing principle applies to foreign subsidiaries. The aim is both to clarify the legal framework and to analyze the pros and cons of opting for international joint taxation, illustrated through a case study of a fictional corporate group; the central question is whether international joint taxation should always be deselected. Methodologically, the thesis relies on legal analysis of legislation and practice combined with a case-based assessment. Key elements of L 173 include limiting the use of tax losses (full offset up to DKK 7.5 million, thereafter losses may reduce the remaining income by only 60%) and reintroducing joint and several liability for corporate and withholding taxes in jointly taxed groups, differentiated by ownership share. The analysis finds that the rules make joint taxation less attractive, that the stated objective of curbing zero-tax companies is unlikely to be achieved and may produce unintended effects for other firms, and that zero-tax outcomes can persist via transfer pricing. Choosing international joint taxation is complex and depends on factors such as foreign tax rates, tax bases, expected profits/losses in individual entities, and the group’s size and structure. The conclusion is that international joint taxation should not always be deselected and can benefit small groups, especially with foreign start-up entities, whereas large groups should generally opt out.

[Dette resumé er genereret med hjælp fra AI direkte fra projektet fuldtekst]

Download PDF
Vis denne rapport i AAU Studenterprojekter