Skattepolitik
AP Møller Mærsk
Responsibility and quality in handling tax
For Maersk, responsible tax is defined in our tax policy as complying with applica- ble tax regulations and
paying taxes as required by law.
This policy applies to all countries where we operate and means that we must identify applicable
regulations, ensure compliance with rules and disclosure requirements and adopt a justifiable tax position
where tax regulations allow for different interpretations or choices.
We wish to ensure that we meet all re- porting requirements and maintain high quality in handling tax
responsibilities across the Group, while taking advantage of relevant incentives.
During 2014, the Group established Country Tax Centres in 11 key locations where we have a critical level
of activity. Maersk Line also upgraded its tax organ- isation, introducing a global network of regional tax
managers. http://www.maersk.com/~/media/annual-magazinepj/maersk_sustainability_report_2014_online_version.pdf
Alm brand
Umiddelbart ingen politik
Brdr. Hartmann
Umiddelbart ingen politik
Dantherm
Umiddelbart ingen politik
Jeudan
Umiddelbart ingen politik
Københavns lufthavne
Har udarbejdet en skattepolitik, men den ligger ikke tilgængelig
Ringkjøbing landbobank
Umiddelbart ingen politik
Solar
Har udarbejdet en skattepolitik, men den ligger ikke tilgængelig
Spar Nord Bank
Umiddelbart ingen politik
TK Development
Umiddelbart ingen politik
Lån og spar
Umiddelbart ingen politik
Auriga Industries
Umiddelbart ingen politik
Bang & Olufsen
Umiddelbart ingen politik
Carlsberg
Umiddelbart ingen politik
Chr Hansen Holding
http://cdn.chr-hansen.com/uploads/tx_tcdownloadablessecure/Position_-_Tax.pdf
Genmab
Umiddelbart ingen politik – Har fået 0 point!
MANAGEMENT’S JUDGMENTS AND ESTIMATES
DEFERRED TAX
Genmab recognizes deferred tax assets, including the tax base of tax loss carry-forwards, if management
assesses that these tax assets can be offset against positive taxable income within a foreseeable future.
This judgment is made on an ongoing basis and is based on budgets and business plans for the coming
years, including planned commer- cial initiatives.
The creation and development of therapeutic products within the biotechnology and pharmaceutical
industry is subject to considerable risks and uncertainties. Since inception, Genmab has reported significant losses, and as a consequence, we have unused tax losses.
The tax asset is mainly related to Genmab A/S. Management has concluded, except for one subsidiary, that
deferred tax assets should not be recognized as of December 31, 2014, and a 100% valuation allowance of
the deferred tax asset is recognized in accordance with IAS 12, “Income Taxes.” The tax assets are currently
not deemed to meet the criteria for recognition as management is not able to provide any convincing
positive evidence that deferred tax assets should be recognized.
Gyldendal
Umiddelbart ingen politik
IC Group
Umiddelbart ingen politik
Monberg og Thorsen
Umiddelbart ingen politik
Nordea Bank
Umiddelbart ingen politik
Novozymes
http://www.novozymes.com/en/about-us/positions-and-policies/Novozymes-positions/Pages/Novozymesposition-Tax.aspx
Pandora
Umiddelbart ingen politik
SimCorp
Skattepolitik kun tilgængelig på virksomhedens intranet
SP Group
SP Groups skatttepolitik afspejler koncernens generelle etiske holdninger og fastslår, at vi som børsnoteret selskab er
forpligtet til inden for lovgivningens rammer at bidrage til det fællesskab vi indgår i. http://www.sp-
group.dk/files/SP%20Moulding/PDF/2015%20SP%20Group/Skattepolitik%20-%2002%202015.pdf
Tryg
Umiddelbart ingen politik
Vestas Wind System
Skatterisici Vestas har en aktiv, men ikke aggressiv skattepolitik. På basis af de brede internationale
produktions- og salgsplatforme vedligeholder Vestas løbende et retvisende og veldokumenteret transfer
pricingsystem, jf. internationale regler baseret på OECD’s retningslinjer og lokal lovgivning. Transfer pricing
vil dog altid kunne udfordres på grund af lokale myndigheders fortolkning af internationale retningslinjer.
William Demant Holdign
Umiddelbart ingen politik
H+H international
Umiddelbart ingen politik – har fået 0 point
Accounting policies (Annual report):
Tax on profit comprises current tax and changes in deferred tax for the year. The portion that relates to
profit for the year is recognised in the income statement, and the portion that can be attributed to items in
other comprehensive income or directly in equity is recognised in other comprehensive income or directly
in equity.
H+H International A/S is taxed jointly with all its Danish subsidiaries. The current Danish income tax is
allocated among the jointly taxed companies in proportion to their taxable income. Subsidiaries that utilise
tax losses in other subsidiaries pay joint taxation contributions to the parent company equivalent to the tax
base of the utilised losses, while subsidiaries with tax losses that are utilised by other subsidiaries receive
joint taxation contributions from the parent company equivalent to the tax base of the tax losses utilised
(full absorption). The jointly taxed companies are taxed under the tax prepayment scheme.
Where the H+H Group receives a tax deduction in the calculation of taxable income in Denmark or abroad
as a result of share‐ based payment schemes, the tax effect of these schemes is recognised in tax on profit.
If the total deduction exceeds the total remuneration expense, the tax effect of the excess deduction is
recognised directly in equity.
The parent company is the administration company for the jointly taxed Danish companies. Pursuant to the
rules on this contained in the Danish Corporation Tax Act, all companies that are jointly taxed are thus
liable to withhold tax at source on interest, royalties and dividends for the jointly taxed companies for
contingent liabilities. The Group’s Danish companies are further jointly and severally liable for joint
registration of VAT.
ALK-Abelló
Umiddelbart ingen politik
Andersen and Martini
Umiddelbart ingen politik
Arkil Holding
Umiddelbart ingen politik
Columbus
Umiddelbart ingen politik
D/S Norden
Umiddelbart ingen politik
Danske Bank
Umiddelbart ingen politik
DLH
Umiddelbart ingen politik
FLSmidth & Co
Umiddelbart ingen politik
Glunz & Jensen
Umiddelbart ingen politik
GN Store Nord
Umiddelbart ingen politik
Greentech Energy Systems
Umiddelbart ingen politik
Højgaard Holding
Umiddelbart ingen politik
Mols-Lininen
Umiddelbart ingen politik
Novo Nordisk
http://www.novonordisk.com/content/dam/Denmark/HQ/investors/irmaterial/20121130_Novo%20Nor
disk%20tax%20approach.pdf
SAS
Umiddelbart ingen politik
Schouw & CO
Umiddelbart ingen politik
Sydbank
Umiddelbart ingen politik
TDC
Risici vedrørende ændringer i skattelovgivning
TDC Koncernen er underlagt den gældende skattelovgivning i de lande, hvor den har
forretningsaktiviteter. Ændringer af skatte- og momsregler i de pågældende lande kan derfor påvirke
koncernens skyldige selskabsskat og moms samt dens fremtidige resultat. TDC Koncernens danske
virksomheder og dens sambeskattede nærtstående parter i Nordic Telephone Company Investment
Koncernen er underlagt de danske regler om begrænsning af rentefradrag.
TDC fører en aktiv skattepolitik og vurderer eventuelle skattefordele mod eventuelle omkostninger og
andre ulemper. Denne skattepolitik medfører en naturlig risiko for, at TDC’s skatteposition udfordres af
de lokale skattemyndigheder, og af den grund opretholder TDC en veldokumenteret transfer pricingpolitik i overensstemmelse med danske og internationale retningslinjer, jf. OECD’s retningslinjer.
Tivoli
Umiddelbart ingen politik
Topsil
Umiddelbart ingen politik
Torm
Umiddelbart ingen politik
Zealand Pharma
Umiddelbart ingen politik
Ossur
Umiddelbart ingen politik