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Denmark - An introduction to the taxation of financial instruments

Country:
Denmark
Author:
D.A. Munch
Issue:
Derivatives & Financial Instruments, 2009 (Volume 11), No 1
Published:
1 February 2009
This article provides an overview of the taxation of financial instruments in Denmark. A wide range of such instruments is considered (options, forward contracts and swaps; bonds adjusted based on developments in prices etc; bonds; convertible bonds; shares in companies; shares in CFCs; shares in investment companies; shares in investment associations; share lending; and shares in transparent entities) from the perspective of individuals, companies and pension funds.
 
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