Glossary entry

English term or phrase:

tax consolidation group/tax consolidation

Swedish translation:

koncern med skattekonsolidering / skattekonsolidering

Added to glossary by Sven Petersson
Mar 16, 2011 19:33
13 yrs ago
3 viewers *
English term

tax consolidation group/tax consolidation

English to Swedish Law/Patents Law: Taxation & Customs
Asset deal
Capital gains on properties sold directly (asset deal) are treated as taxable income for the selling entity and subject to a tax rate of... Any gain can be offset by any losses within the same tax consolidation group. Capital losses are, however, only tax deductible against capital gains on property. Any capital loss not covered by capital gains can be utilized against capital gains on property arising in other group companies which are members of the tax consolidation. Capital losses which cannot be utilized according to the above can instead be carried forward indefinitely, and thus be utilized to set off future capital gains on properties within the tax consolidation group


Need an answer before 11 AM CET the 17th. Thank you in.
Change log

Mar 21, 2011 15:58: Sven Petersson Created KOG entry

Proposed translations

+2
3 hrs
Selected

koncern med skattekonsolidering / skattekonsolidering

:o)
Peer comment(s):

agree Anna Herbst : A reference is always useful for the asker... http://www.skatteverket.se/rattsinformation/rattsfall/2007/r...
4 hrs
:o)
agree Lena Svensson
8 hrs
Thank you very much!
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4 KudoZ points awarded for this answer. Comment: "Tack!"
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