The proposed measure mintaszakaszok

The proposed measure. The notified measure is laid down in a new Section 10-50 of the Tax Act. The first paragraph of the Tax Act reads as follows: ‘Cooperative societies may claim deduction in their income for additional payments to the members according to Section 27 of the Act on cooperative societies [(5)]. In addition, deduction may be granted for allocations to equity capital up to 15 % of the income. Deduction is only granted with regard to income deriving from trade with the members. Trade with members and equivalent trade must appear in the accounts and must be substantiated’ (6). ‘Equivalent trade’ is defined in paragraph 3 of Section 10-50 of the Tax Act as fishermen's sales organisations purchase from members of another fishermen's sales organisation provided that certain conditions are fulfilled, purchase by an agricultural cooperative from a corresponding cooperative in the aim to regulate the market and purchase imposed by a State authority. public. It follows from the above that undertakings which are organised as limited companies etc. may increase their equity capital by receiving non-taxable share deposits from their share- holders or from the public. (1) ‘Cooperative Law in Norway — Time for Codification?’ by Xxxx Xxxxxxxx and Xxx Xxxxx-Xxxxxx, published in ‘Scandinativan Studies in Law’, Volume 45 — Company Law, 2003, pages 119-138. (2) Act of 29 June 2007 No 81 Lov om samvirkeforetak (samvirkelova). (3) Rt. 1917 page 627 and Rt. 1927 page 869.