Skatt og verdsetting av selskap
Hei,
Jeg er litt ny med aksjer og sånn. Jeg sliter litt med å forstå hva som menes i eksemplet under, og om det bør tas med i verdsettelse av et selskap?
«Corporate tax»
«The general situation for the Group is that taxes payable is limited to foreign entities. The tax losses carry forward for Iranian entities amounted at end of the quarter to M 1,070 (1,071 on Dec 31, 2019). There are no tax assets capitalized in the balance sheet related to these tax losses carry forward. The main part of the activities within the group’s subsidiaries outside of Iran is tonnage taxed, which means that the taxable is calculated as a lump sum based on the net tonnage, instead of conventional taxation, which is based on the company result. The recognized deferred tax liability for the operations outside Iran amounted to M 0 (0 on Dec 31, 2019).»
Setter pris på alle veiledning:-)
Jeg er litt ny med aksjer og sånn. Jeg sliter litt med å forstå hva som menes i eksemplet under, og om det bør tas med i verdsettelse av et selskap?
«Corporate tax»
«The general situation for the Group is that taxes payable is limited to foreign entities. The tax losses carry forward for Iranian entities amounted at end of the quarter to M 1,070 (1,071 on Dec 31, 2019). There are no tax assets capitalized in the balance sheet related to these tax losses carry forward. The main part of the activities within the group’s subsidiaries outside of Iran is tonnage taxed, which means that the taxable is calculated as a lump sum based on the net tonnage, instead of conventional taxation, which is based on the company result. The recognized deferred tax liability for the operations outside Iran amounted to M 0 (0 on Dec 31, 2019).»
Setter pris på alle veiledning:-)
Redigert 20.01.2021 kl 20:49
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