tailieunhanh - market leader business english with the financial times phần 8

Các cuốn sách của Barry Maher bao gồm: điền Glass: hoài nghi tư duy tích cực trong kinh doanh Tiếp thị Truyền thuyết Niên giám Lấy từ trang vàng của bạn "Tôi có nghĩa là, nó không phải là đắt tiền. Không thực sự. Không phải khi bạn hiểu rằng | Inheritance tax and the family company j Lego warns on change in law Family status of Danish group threatened by changes to inheritance tax By Hilary Barnes in Copenhagen The owner of Lego has warned the Danish government that the future of the family-owned international toys group was in doubt 5 because of the country s inheritance tax regime. Kjeld Kirk Kristiansen. 50 said recent changes in legislation meant that when the next generation of the 10 family moved into Lego management more than DKrttbn 437m would have to be taken out of the company to pay inheritance taxes. In letters to Mr Ole Stavad. the tax 15 minister he said Our plans to keep Lego as a family-owned Danish company cannot be carried out. hl the letter published in 20 Uorsen. the business daily Mr Kristiansen stopped short of saying a sale to foreign interests might be necessary if the legislation was not changed before he 25 died. However Peter Ambeck Madsen. Lego s information manager said This is an obvious risk. The threat to family control arises from the fact that part of the Lego 30 group is controlled through a holding company in Switzerland. This company is defined under the legislation as a finance company. In the case of a finance company 35 domiciled in a country where taxes are significantly lower than in Denmark which has tile highest tax-to-GDP- ratio hl Europe after Sweden a Danish inheritor will The Lego Supercar -to have to pay a differential tax on the capital value of the company. Previously the owner would only have been liable to pay tax if he or she sold the shares and 45 realised a capital gain. It is principally as a consequence of this change to previous legislation that Lego s owners will have to pay an additional DKrtilm in inheritance 50 taxes. This is money which can only be taken out of the business where in mv opinion it should rather be used for investment and jobs. Mr Kristiansen told Mr 55 Stavad. He argues that the company s corporate structure was set up for .

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