Consolidated companies as a single tax entity–The legal process according to Paragraph 4 of Article 55 of Act no. 90/2003, on Income Tax, regarding the transfer of losses between companies Conglomerates can be jointly taxed as a single entity if they fulfill the requirements of Article 55 of Act no. 90/2003, on Income Tax, regarding joint taxation.
Samstæður félaga sem ein skattaleg eining Hin lagalega aðferð skv. 4. mgr. 55. gr. tekjuskattslaga nr. 90/2003 um nýtingu taps milli félaga Samstæður félaga eiga þess kost að vera samsköttuð sem ein skattaleg eining uppfylli þær skilyrði 55. greinar laga um tekjuskatt nr. 90/2003 um samsköttun.