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| Author: | Shelton, N. |
| Title: | Denmark : Carry-forward of losses - new restrictions. |
| Journal: | European Taxation
1988 : VOL. 28:3, p. 71-76 |
| Index terms: | LOSS INCOME TAX DENMARK |
| Language: | eng |
| Abstract: | The introduction of a new Danish law to restrict the open sale of loss companies and its limitations. The previous tax position, the new law, general and specific comments on the law and its deficiencies. The author suggests the adoption of the U.K. tax system and a thorough reconsideration of the Danish position in the near future. |
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