A master thesis from Aalborg University
The treatment of Danish commercial foundations in the Minimum Taxation Act
Author(s)
Term
4. semester
Publication year
2023
Submitted on
2023-12-10
Pages
52 pages
Abstract
Danish commercial foundations are exempt of taxation on distributions given for charitable purposes. With the implementation of the Minimum Tax Act, this could result in a Top-up Tax if the foundations are not recognised as an excluded entity.
Documents
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