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Danish regime, cf. e.g . L23 (2008/2009) Forslag til lov om ændring af selskabsskatteloven, fusionsskatteloven og forskellige andre skattelove [governmentbill] (Den.). Some of the regimes include specific rules to address certain questions concerning how to make the computation. For example, both the Swedish and Danish regimes include specific rules on how to determine the entry values for the CFC’s assets. IL 20a:1 (Swe.) and SEL 32 (8) (Den.). Concerning the Norwegian regime, the preparatory remarks explain how to set the entry values for the CFC, Ot. prp. 16 1991