Seminar om Koncernfinansiering

Den 4. oktober 2018 vil Katja Dyppel Weber, Partner hos CORIT Advisory, og Michael Tell, Associate Partner hos CORIT Advisory, afholde seminar vedrørende koncernfinansiering.

Seminaret vil indeholde følgende emner: koncerninterne låneforhold, garantier, cash-pools, hedging og negative renter set i lyset af OECDs diskussionsudkast til BEPS Action 8-10 (koncerninterne finansielle transaktioner) samt rentebegrænsningsreglerne.

For tilmelding se nedenstående invitation:

Invitation – Koncernfinansiering

Jakob Bundgaard has been appointed professor of international tax law

As of august 2018 our managing director, Jakob Bundgaard, has been appointed professor of international tax law at the University of Aalborg. The focus of the professorship is to carry out research on tax abuse in international tax law. With this move Jakob will move a bit closer to academia but will as always primarily give priority to assisting our fantastic clients in international tax and tax strategy matters.

We see this appointment an endorsement of our relentless focus on technical competencies and legal analysis capabilities.

SIMONE KRONBORG RIIS

Simone Kronborg Riis
Student Assistant

E-mail: skr@corit.dk
Mobile: +45 28 26 34 33

Education

2013 – 2016 Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg

LARS BO AARUP

Lars Bo Aarup
Associate, Master of Laws, LL.M.

E-mail: lba@corit.dk
Mobile: +45 40 42 58 39

 

 

 

 

 

Lars is specializing in corporate and international taxes.

Professional experience

2017 – Associate, CORIT Advisory P/S
2014 – 2015: Student Assistant, Advokatfirmaet Grotkjær Elmstrøm

Education

2017 – Master of Laws, School of Business and Social Sciences, Aarhus University
2015 – Bachelor of Laws, School of Business and Social Sciences, Aarhus University

Publications

2018

  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?” European Union, 2018,  (10 pages). Co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell and Anders Nørgaard Laursen

2017

  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Co-authors: Jakob Bundgaard and Louise Fjord Kjærsgaard, Skat Udland 2017, 228 (7 pages)

LOUISE FJORD KJÆRSGAARD

Louise Fjord Kjærsgaard
Associate, M.Sc. Business Administration and Commercial Law.

E-mail: lfk@corit.dk
Mobile: +45 51 21 05 20

 

 

 

 

 

Louise is specializing in international tax, corporate tax and the tax consequences of the digital economy, inluding blockchain technology, cloud computing and 3D printing.

Professional experience

2015 – Associate, CORIT Advisory P/S

Education

2017 – Ph.D. Fellow, Copenhagen Business School, Frederiksberg
2016 – Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2015 – London School of Economics and Political Science, Advanced Corporate Finance, United Kingdom
2014 – Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg

Publications

2018

  • Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning, Co-author: Katja Dyppel Weber, Børsen 11. april 2018 (3 pages)
  • Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet, Co-author: Katja Dyppel Weber, Børsen 14. marts 2018 (4 pages)
  • Skattemæssig behandling af virtuelle valutaer, Co-author: Katja Dyppel Weber, TfS, 2018, 1, Karnov Group (12 pages).

2017

  • Afståelsesbeskatning ved flytning af DEMPE-funktioner, Co-author: Jakob Bundgaard, TfS, 2017, 50, Karnov Group (4 pages).
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Co-authors: Jakob Bundgaard and Lars Bo Aarup, Skat Udland 2017, 228 (7 pages)

2016

  • “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, Co-auther: Jolande Lærke Jørnsgård, SKAT Udland 2016/11 (12 pages)

MAGNUS VAGTBORG

Magnus Vagtborg
Senior Consultant, Master of Laws, LL.M.

E-mail: mv@corit.dk

 

 

 

 

 

 

Magnus generally advises on all elements relating to international global mobility taxation and associated fields of secondment and expatriation. In addition he provides advice on International hiring-out of labour, hydrocarbon taxation, entry/exit-taxation, compliance, payroll and tax returns for individuals as well as structure of assignments, BIK and incentives. Moreover, Magnus provides updates for IBFD’s ITA guide on taxation of individuals in Denmark. Lastly, he is also External Lecturer in tax law at Aarhus University.

Professional experience

2015 – Owner and CEO, United Tax Network – Denmark
2014 – Correspondent (ITA), taxation of individuals, IBFD
2011 – External Lecturer of tax law, Aarhus University / Arhus BSS
2014 – 2015 Director, United Tax Network – Denmark
2014 – Tax Manager, United Tax Network – Denmark
2010 – 2012 Senior Tax Consultant, United Tax Network – Denmark
2008 – 2010 Tax Consultant, United Tax Network – Denmark
2008 – Teaching assistant, finance, Aalborg University

Education

2011 – Master of Laws (LL.M.). Aalborg University
2009 – Master of Business Administration and Commercial Law. Aalborg University

PETER KOERVER SCHMIDT

Peter Koerver Schmidt
Academic Advisor, Associate Professor, Ph.D.

E-mail: pks@corit.dk
Mobile: +45 23 63 85 88

 

 

 

 

 

Peter has experience on all matters within corporate tax and possesses significant technical and academic competences. He is broadly respected for his knowledge within international tax, M&A, corporate restructurings and anti-avoidance legislation. Moreover, Peter has extensive knowledge of EU tax law. In 2013 he successfully defended a PhD thesis concerning taxation of controlled foreign companies.

Professional experience

2016 – Associate Professor, Law Department, Copenhagen Business School
2016 – Visiting Researcher at New York University, School of Law, The International Tax Program.
2014 – Technical Advisor, CORIT Advisory and CORIT Academic
2013 – 2016: Assistant Professor, Copenhagen Business School, Law Department
2013 – 2014 Senior Associate, CORIT Advisory and CORIT Academic
2009 – 2013 Tax Manager, Deloitte, Cross Border Tax, Copenhagen
2008 – 2009 Senior Tax Consultant, Deloitte, Transaction Services (M&A)
2007 – 2008 Stagiaire, European Commission, Directorate-General for Taxation and Customs Union
2004 – 2007 Tax Consultant, Deloitte, Corporate Tax (Small and Medium sized Enterprises)
2004 – Legal Assistant, Bech-Bruun Law Firm, Tax Department

Education

2013 – PhD in tax law, Copenhagen Business School, Law Department, Doctoral School of LIMAC
2012 – Visiting Scholar, University of California at Berkeley, Berkeley Law School (Boalt Hall)
2005 – Master of Science in Business Administration and Commercial Law, Copenhagen Business School
2003 – Erasmus student, Universitá Commerciale L. Bocconi, Milan

Publications

2018

  • When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Co-authors: Jakob Bundgaard, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup, European Union (10 pages)

2017

  • Erhvervsretlige emner 1917-2017, (1. edition 2017) Djøf forlag (Co-author), (p. 225-254).
  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, Co-author: Jakob Bundgaard, IBFD, Vol. 15, p. 261-284
  • “Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse – justeret fokus i kommissionens harmoniseringsbestræbelser på selskabsskatteområdet”, Skat Udland, SU 2017, 83, Karnov Group (8 pages)

2016

  • “Den digitale økonomi som skatteretlig udfordring” in Liber Amicorum Peter Møgelvang Hansen, 2016, pp. 489-508, edited by Børge Dahl, Thomas Riis and Jan Trzaskowski, Ex Tuto Publishing.
  • “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU” Co-author Jakob Bundgaard, SR-SKAT 6/2016 (7 pages)
  • “Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment” Nordic Tax Journal, May 2016 (26 pages)
  • “Kommissionens forslag til et Anti-Tax Avoidance Directive”, Co-auther: Jakob Bundgaard, SR-SKAT nr. 2016-3 (13 pages)
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, Co-auther: Jakob Bundgaard, European Association of Tax Law Professors, National Reports, Denmark (21 page)
  • “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Peter Koerver Schmidt, Wolters Kluwer (10 pages)

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-auther), (p. 291-306).
  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-auther), (p. 85-132 and 133-156).
  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (1. edition 2015). Co-authors: Michael Tell and Katja Dyppel Weber.
  • “Når multinationale selskaber skal betale en fair andel i skat”, TfS 2015 238, April 2015 (11 pages).
    “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, Co-author: Jakob Bundgaard, SU 2015, 38, February 2015 (8 pages).

2014

  • “Øvrige værnsreglers betydning ved dansk CFC-beskatning”, SR-SKAT, November 2014 (6 pages).
    “Corporate Taxation and the International Challenge”, Nordic Tax Journal 2014 issue 2 pp. 113-131, October 2014 (19 pages).
  • “Definitionen af CFC-indkomst og adgangen til dispensation – en kommentar til to nyere afgørelser”, SR-SKAT nr. 3 p. 162 et seq, June 2014 (6 pages).
  • “Tax Risk Management”, (Country Chapter), Co-authors: Bundgaard, Gianelli, Dyppel &Tell, IBFD, March 2014 (20 pages).
    “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014 (9 pages).
  • “Are the Danish CFC Rules in Conflict with the Freedom of Establishment? – An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law”, European Taxation vol. 54, no. 1, January 2014 (7 pages).

2013

  • “Dansk CFC-beskatning – i et internationalt og komparativt perspektiv”, Karnov Group, 2013.
  • “The Taxation of Foreign Passive Income for Groups of Companies” (Danish branch report). Prepared for the 67th IFA Congress held in Copenhagen. Published in Cahiers de droit fiscal international, Vol. 98a, 2013, p. 259-277. Sdu Fiscale & Financiële Uitgivers.
  • “Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit Gemeinshafts- und Abkommensrecht”, Internationales Steuerrecht (IStR), 2013, p. 417-423. Co-author Markus Schneider.

2012

  • ”Danske CFC-regler og dobbeltbeskatningsoverenskomster”, SR-Skat, 2012, no. 5(p. 307-327).

2011

  • ”Dispensation fra CFC-reglerne for selskaber”, Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – p. 903-914).
  • ”CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase”, Revision & Regnskabsvæsen (RR 2011, no. 7, p. 40-49). Co-author Jakob Bundgaard.
  • ”En fælleseuropæisk konsolideret selskabsskattebase”, INSPI (2011, no. 7/8, p. 6-13). Co-author Jakob Bundgaard.

2010

  • ”Kapitalfonde i dansk og international skatteret”, 2010, Ex Tuto Publishing (p. 70-94 and p. 225-244). Editor Jakob Bundgaard.
  • “Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions” (Danish branch report). Prepared for the 64th IFA Congress held in Rome. Published in Cahiers de droit fiscal international, Vol. 95a, 2010, p. 261-279. Sdu Fiscale & Financiële Uitgivers. Co-author Jakob Bundgaard.
  • ”Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – p. 625-631). Co-author Jakob Bundgaard.

2009

  • ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – p. 2747-2760), Co-author Jakob Bundgaard.

2008

  • ”Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen”, Revision & Regnskabsvæsen (RR, 2008, no. 11, p. 64-72). Co-author Per Randrup Mikkelsen.
  • ”En fælles EU-selskabsskattebase”, Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – p. 95-101).
  • ”M&A Tax Fundamentals”, 2008, International Bureau of Fiscal Documentation (p. 63-72). Editor Anuschka Bakker.
  • ”Immaterialret – indhold, værdiansættelse og skat”, 2008, Thomson Reuters (p. 367-412). Co-author Jakob Bundgaard, editor Lars Karnøe.

2005-2007

  • ”Overdragelse af aktier med skattemæssig succession – pengetankreglen”, Tidsskrift for skatter og afgifter (TfS 2007, 671 – p. 2805-2810). Co-author Per Randrup Mikkelsen.
  • ”Medarbejderobligationer”, INSPI (2007, no. 3, p. 16-19). Co-author Søren Keller.
  • ”Beskatning af foreninger”, IUR-Information (2005, no. 9, p. 8-10).

ANDERS NØRGAARD LAURSEN

Anders Nørgaard Laursen
Senior Consultant, Professor, Ph.D.

E-mail: anl@corit.dk
Mobile: +45 40 84 55 22

 

 

 

 

 

Anders advises on all matters within corporate tax and international tax. Anders possesses significant technical competences and is broadly respected for his knowledge within international tax. Moreover, Anders is a leading expert on taxation of permanent establishments. In 2011 he successfully defended a PhD thesis on this topic.

Professional experience

2016 – Professor, University of Aarhus.
2014 – Technical advisor, Corit Advisory P/S.
2011 – 2016: Associate professor, University of Aarhus.
2008 – 2011: Ph.d.-stipendiat v/Erhvervsjuridisk Institut, Handelshøjskolen, University of Aarhus.
2006 – 2008: Tax Consultant/Assistant Manager – United Tax Network.

Education

2011 – Ph.D. in tax law. Aarhus Universitet
2006 – Master of Business Administration and Commercial Law.

Publications

2018

  • When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell and Lars Bo Aarup, European Union (10 pages)

2017

  • Kommentarer til udvalgte afgørelser – Tilflytning og fuld skattepligt: hvad ligner egentlig ferie? (SKM2017.180.LSR), RR 2017 SM 8. (5 pages)
  • International skatteret 2016-2017, SR-Skat 2017, 198 f.f. (11 pages)
  • Kommentarer til udvalgte afgørelser – Avancebeskatning ved afståelse af aktier i udenlandsk selskab, EU-retten og tredjelande (SKM2016.154.SR), RR.SM2017.91 (7 pages)

2016

  • Kommenterede udvalgte afgørelser SKM2016.281.HR – Rette indkomstmodtager og udbytte, R&R 2016.0101 (5 pages)
  • Kommentarer til udvalgte afgørelser SKM2015.634.SR og SKM2015.644.SR – fast driftssted, R&R (6 pages)
  • International skatteret 2015-2016, SR-SKAT (8 pages)

2015

  • “Arbejdsudleje – Regelkollission, overgang i skattepligt og indeholdelsesforpligtelse”, Anders Nørgaard Laursen, TfS 2015 440 (9 pages)
  • “Genoptagelse efter C-48/13, Nordea Bank Danmark – styresignal i høring”, Anders Nørgaard Laursen, SR-SKAT online, (4 pages)
  • “International skatteret 2014-2015”, Anders Nørgaard Laursen, SR-SKAT online (7 pages)

2014

  • “OECD’s Modeloverenskomst og FN’s Modeloverenskomst – en sammenligning, SU 2014, 367, December 2014 (10 pages).
  • “The Nordea Bank Case (C-4813)”, Nordic Tax Review 2014, Issue 2 pp. 231-242, October 2014 (12 pages).
  • “Exitskat og henstandssaldoen – er der fradrag for renter? Om ministersvar og lovfortolkning”, TfS 2014, 732, October 2014 (5 pages).
  • “International skatteret 2013-2014”, SR-Skat online, SR.2014.0216, October 2014 (8 pages).
  • “Praktisk internasjonal skatterett og internprising“, Review, Ole Gjems-Onstad & Eivind Furuseth (red.), Nordisk Tidsskrift for Selskabsret, pp. 150-151, 2014/1.
  • “Entreprisevirksomhed og fast driftssted” (peer review), SR-Skat, pp. 31-47, 2014/1.

2013

  • “International skatteret”, SR-Skat 2013/4, pp. 2-17-225, 2012-2013.
  • “Nogle bemærkninger om hjemting som betingelse for begrænset skattepligt af lønindkomst” (peer review), SR-Skat, pp.158-170, 2013/3.
  • “Lærebog om indkomstskat”, kap. 37: International skatteret, pp. 5-12, 39, Aage Michelsen m.fl., vol. 15, 2013 Jurist- og Økonomforbundets Forlag.
  • “Selskaber: aktuelle emner, Selskabers mobilitet – skatteretlige problemstillinger”, pp. 26, Mette Neville m.fl.
    (red.), Jurist- og Økonomforbundets Forlag, 2013.

2012

  • “Permanent Establishment – an analysis of article 5 of the OECD Model”, Jane Bolander (red.), Yearbook for Nordic Tax Research, pp. 8, 2012.
  • “Enhanced Efforts against Perceived No-Tax Corporations” (peer review), International Transfer Pricing Journal pp. 420-425, 2012/6.
  • “Corporate Loss Utilization through Aggressive Tax Planning” (peer review), International Transfer Pricing Journal pp. 342-349, 2012/5.
  • ”Fast driftssted – foreslåede ændringer af kommentarerne til OECD’s Modeloverenskomst” (peer review), SR-Skat, pp. 45-58, 2012/1.
  • ”Kommissionærer og fast driftssted i lyset af Dell-sagen” (peer review), Skat Udland 2012, 140.
  • “Lidt mere om subjektiv skattepligt for selskaber med begrænset ansvar”, Tidsskrift for Skatter og afgifter 2012, 799.
  • ”Enterprise services”, Skat Udland 2012, 309, co. author: Philip Noes, 2012.
  • ”Subjektiv skattepligt for ”selskab med begrænset ansvar” omfattet af SEL § 1, stk. 1, nr. 2 – en kritisk kommentar til TfS 2021, 281 LSR” (peer review), Tidsskrift for Skatter og afgifter 2012, 333.
  • “Cahiers de Droit Fiscal International”, Arvid Aage Skaar m.fl., Vol. 97a 2012 (Enterprise Services (Denmark), pp. 16, 2012.

2011

  • “Iværksætteraktier – L94”, Revision og Regnskabsvæsen 2011/11 pp. 58-66, 2011.
  • “Repræsentant med hjemmekontor” (peer review), Tidsskrift for Skatter og afgifter 2011, 684.
  • ”Fast driftssted”, Jurist- og Økonomforbundets Forlag, 2011.

2010

  • “Dobbeltbeskatningsoverenskomsterne og EU-retten” (peer review), Skat Udland 2010, 70.

MICHAEL TELL

Michael Tell
Associate Partner, Ph.D.

E-mail: mt@corit.dk
Mobile: +45 40 42 22 99

 

 

 

 

 

Michael advises on all matters within corporate tax and international tax. Moreover, Michael is a leading expert on corporate financing and tax, with a specific emphasis on international interest limitation legislation. In 2011 he submitted a Ph.D.-thesis on this topic in Danish and international tax law.

Professional experience

2018 – Associate Partner, CORIT Advisory
2015 – 2018 Associate Professor, Law Department, Copenhagen Business School
2012 – 2018 Senior Associate CORIT Advisory and CORIT Academic
2017 – Visiting Professor, New York University, New York, USA
2017 – Visiting Professor, University of British Columbia, Vancouver, Canada
2012 – 2015 Assistant Professor, Law Department, Copenhagen Business School
2011 – Visiting Scholar, UC Berkeley, California, USA
2009 – 2011 PhD Fellow, Law Department, Copenhagen Business School
2007 – 2008 Accura Advokatpartnerselskab. M.Sc. in Business Administration and Commercial Law

Education

2012 – Ph.D. in tax law. Copenhagen Business School.
2007 – Master of Business Administration and Commercial Law. Copenhagen Business School

Publications

2018

  • Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning, SR.2018.308, Co-authors Louise Fjord Kjærsgaard and Katja Dyppel Weber (6 pages)
  • Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU-retligt perspektiv, SU 2018, 116, Co-authors: Jakob Bundgaard and Lars Bo Aarup (4 pages)
  • Politikerne “afsporer” skattedebat og leverer “uværdig” kritik, Co-author: Lars Bo Aarup, 22 May 2018 (3 pages)
  • When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Anders Nørgaard Laursen and Lars Bo Aarup, European Union (10 pages)
  • Danish national report on “Tax Transparency”– EATLP Annual Congress Zurich, IBFD, (12 pages)

2017

  • Erhvervsretlige emner 1917-2017, (1. edition 2017) Djøf forlag (Co-author), (p. 203-224).
  • Interest Limitation Rules in the Post-BEPS Era, Intertax, 2017, p. 750-763
  • Tynd kapitalisering – EU-retlig uforenelighed af danske regler i Masco C-593/14, Skat Udland, 2017, 196 (7 pages)

2016

  • “Erhvervsbeskatning – med fokus på personselskaber og virksomhedsordningen” DJØF/Jurist og Økonomforbundet p.115-154.
  • “Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?” Co-author: Karen Boll, Nordic Tax Journal 2015 (11 pages)

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-author), (p. 307-324).
  • Corporate Bonds in Denmark, Intertax, Vol. 43, Issue 8 & 9, 2015.
  • International skatteret – I et dansk perspektiv. Hans Reitzels Forlag (1. edition 2015). Co-authors: Peter Koerver Schmidt and Katja Dyppel Weber.
  • Sambeskatning og udnyttelse af underskud på tværs af grænser – Kommissionen mod Storbritannien C-172/13″, SR-SKAT, March 2015 (5 pages).
  • “Taxation of Various Crowdfunding Alternatives”, Co-author: Steffen Bonde Jensen, Derivatives & Financial Instruments, 2015 (Volume 17), No. 1, 22 January 2015 (7 pages).

2014

  • “Tax Risk Management”, (Country Chapter), Co-authors: Bundgaard, Gianelli, Dyppel & Schmidt, IBFD, March 2014 (20 pages).
  • “Renteloftet og faste driftssteder i udlandet – i lyset af Argenta”, C-350/11, SU 2014 2.
  • “Exit Taxation within the European Union/European Economic Area – After Commission v. Denmark (C-261/11)”, European Taxation, 2014.

2013

  • “Interest Limitation Rules – an Analysis of the Danish Legislation”, Nordic Tax Journal, 2013.
  • “Exit Taxation After Commission v Denmark C-261-11”, Global Tax Weekly, Issue 56, December 5, 2013 (7 pages).
  • “EU-retten og danske rentebeskæringsregler”, SR.2013.0101, May 2013 (6 pages).

2012

  • “Subjektiv skattepligt for selskaber: Registrerings- og hovedsædekriteriet i SEL § 1”, TfS 2012 740 (7 pages).
  • “Ledelsens sæde – Fuld skattepligt for udenlandske selskaber med dansk ledelse”. INSPI 2012/9 (9 pages).
  • “Fradragsbeskæring af finansieringsudgifter”. Jurist- og Økonomforbundets Forlag (1. edition 2012).
  • “EBIT-saldoen – en kommentar til TfS 2012, 486”. TfS 2012, 573 (4 pages).
  • “Renteloftet og faste driftssteder i udlandet”. SU 2012, 272 (12 pages).
  • “Tynd kapitalisering og kontrolleret gæld”. Tidsskrift for Skatter og Afgifter, 2012, 351 (13 pages).

2011

  • ”Udviklingslinjer i praksis vedrørende tynd kapitalisering”. Tidsskrift for Skatter og Afgifter, 2011, 104 (14 pages). Co-author Jakob Bundgaard.

2010

  • “Tax Neutrality in Corporate Financing”, CORIT Discussion Paper, No. 5. 2009. Studi Tributi Europae (European Tax Studies) 1/2010, University of Bologna, 2010 (19 pages). Co-author Jakob Bundgaard.