Recent changes regarding reverse hybrid entities, convertible bonds and exit taxes

Journal
Ellegaard, C.; Bundgaard, J.
Denmark
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article reviews new Danish rules on reverse hybrid entities, as well as convertible bonds and the group definition under the Tax Assessment Act. The main elements of proposed rules regarding the exit tax on shares are also considered.