{"id":3151,"date":"2020-12-21T09:46:37","date_gmt":"2020-12-21T08:46:37","guid":{"rendered":"http:\/\/leo-foundation.org\/en\/?p=3189"},"modified":"2024-08-09T11:37:14","modified_gmt":"2024-08-09T09:37:14","slug":"leo-fondet-tilslutter-sig-faelles-principper-for-ansvarlig-skatteadfaerd","status":"publish","type":"post","link":"https:\/\/leo-foundation.org\/da\/2020\/12\/21\/leo-fondet-tilslutter-sig-faelles-principper-for-ansvarlig-skatteadfaerd\/","title":{"rendered":"LEO Fondet tilslutter sig f\u00e6lles principper for ansvarlig skatteadf\u00e6rd"},"content":{"rendered":"\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"text-cols text-cols-columns-1 text-cols align\" data-block_7606806c109371463ce5aa0d10183b0d>\n  \n\n<div class=\"wp-block-group is-style-pattern-leo-top-bottom\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p>21. december 2020<\/p>\n\n\n\n<p><strong><strong><strong><strong>Seks danske fonde og filantropiske foreninger tilslutter sig fra 2021 det skattekodeks, som en r\u00e6kke institutionelle investorer i 2019 vedtog i f\u00e6llesskab for at p\u00e5virke skatteadf\u00e6rden i b\u00e5de Danmark og p\u00e5 internationalt plan.<\/strong><\/strong><\/strong><\/strong><\/p>\n\n\n\n<p>Fra nyt\u00e5r bliver LEO Fondet, Novo Holdings, Lundbeckfonden, Villum Fonden, Velux Fonden og Realdania en del af ATP\u2019s, Industriens Pensions, PensionDanmarks og PFA\u2019s&nbsp;f\u00e6lles skattekodeks. Kodekset rummer et f\u00e6lles s\u00e6t principper og anbefalinger for ansvarlig skatteadf\u00e6rd, n\u00e5r det g\u00e6lder unoterede investeringer gennem eksterne forvaltere.<\/p>\n\n\n\n<p>Efter den seneste udvidelse er skattekodekset nu tiltr\u00e5dt af 17 investorer &#8211; 11 pensionsselskaber og seks fonde eller foreninger.<\/p>\n\n\n\n<p>Kernen i skatteprincipperne er:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Investorerne accepterer ikke aggressiv skatteplanl\u00e6gning<\/li>\n\n\n\n<li>Investorerne opfordrer eksterne forvaltere til at vedtage egne skattepolitikker<\/li>\n\n\n\n<li>Eksterne forvaltere skal overv\u00e5ge og h\u00e5ndtere relevante skatterisici p\u00e5 en ansvarlig m\u00e5de<\/li>\n\n\n\n<li>Investorerne opfordrer til transparens p\u00e5 skatteomr\u00e5det<\/li>\n\n\n\n<li>Investorerne forbeholder sig ret til at eftersp\u00f8rge yderligere rapportering og foretage stikpr\u00f8ver for at kontrollere, at eksterne forvaltere ikke ud\u00f8ver aggressiv skatteplanl\u00e6gning.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-leo-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/leo-foundation.org\/da\/wp-content\/uploads\/2024\/05\/skattekodeks-maj2024-DK.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Skattekodeks<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:61px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-primary-coal-color has-primary-peach-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/leo-foundation.org\/da\/ejerskab\/investeringer\/#ansvarlige-investeringer\" target=\"_blank\" rel=\"noreferrer noopener\">L\u00e6s mere om vores strategi for ansvarlige investeringer<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<\/div>\n\n<style type=\"text\/css\">\n  [data-block_7606806c109371463ce5aa0d10183b0d] p {\n    column-count: 1;\n    column-gap: 30px;\n  }\n<\/style>\n\n\n<div class=\"text-cols text-cols-columns-1 text-cols align\" data-block_7606806c109371463ce5aa0d10183b0d>\n  \n<\/div>\n\n<style type=\"text\/css\">\n  [data-block_7606806c109371463ce5aa0d10183b0d] p {\n    column-count: 1;\n    column-gap: 30px;\n  }\n<\/style>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":3164,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LEO Fondet tilslutter sig f\u00e6lles principper for ansvarlig skatteadf\u00e6rd<\/title>\n<meta name=\"description\" content=\"The Tax Code of Conduct contains a common set of principles and recommendations for responsible tax behavior.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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