This section describes the provisions regulating negative tax, acquisitions, mergers, demergers etc. as well as the transfer of activities to newly established subsidiaries. The section also describes the options for relief for tax paid to a country other than Denmark and tax paid to the Faroe Islands or Greenland.

The section covers 

•  Negative basis of taxation - carryforward and disbursements (C.3.1)
• Transfers, mergers, demergers etc. (C.3.2)
• Transfer of activities to newly established subsidiaries (C.3.3)
• Tax paid to a country other than Denmark and tax paid to the Faroe Islands or Greenland (C.3.4)