David Munch, Ydelser

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Incitamentsordninger - status efter lov nr. 519 af 12. juni 2009

Revision & Regnskabsvæsen - 2009

”Folketinget vedtog den 28. maj 2009 at afskaffe reglen i Ligningslovens § 7 H, stk. 2, nr. 2 b), om skattefri tildeling af købe- og tegningsretter med limiteret udnyttelseskurs (”15 %-reglen”),…Retserhvervelsestidspunktet er således afgørende for, om disse ordninger fortsat kan omfattes af den hidtil gældende 15 %-regel…. Hvornår indtræder retserhvervelsestidspunktet?” (fra artiklen)

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Update - An Introduction to the Taxation of Financial Instruments

Derivatives & Financial Instruments - 2009

“This article is an update of an article regarding the taxation of financial instruments, published earlier this year in this journal. The update concerns the period from 1 January 2009 to 28 May 2009, and includes Act of 10 February 2009 and bills 195 and 202 that were passed in the parliament on 28 May 2009.” (from the table of contents)

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An Introduction to the Taxation of Financial Instruments

Derivatives & Financial Instruments - 2009

“This article provides an overview of the taxation of financial instruments in Denmark. A wide range of such instruments is considered, from the perspective of individuals, companies and pension funds.” (from the table of contents)

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