OrbitaxNew group taxation rules and reduction in corporate income tax rate
|Approved Changes|Denmark
The Danish parliament adopted Bill L 121 on 31 May 2005, which introduced a new regulation for the joint taxation of affiliated companies. The new rules generally apply to income years commenced on or after 15 December 2004.
There are several important amendments included in the new group taxation regulation. In addition to introducing a new group taxation regulation, Bill L 121 also reduc…
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