CORIT has published our comment on Danish Supreme Court ruling in Microsoft transfer pricing case on setting the bar (i) for when transfer pricing documentation may be deemed inadequate and (ii) for when SKAT can move directly to a discretionary assessment on that basis.
Read the comment here
Jakob Bundgaard, Peter Koerver Schmidt and Michael Tell have published an article (in Danish) on the transposition of the Anti-Tax Avoidance Directive.
Read it here
Professor Anders Nørgaard Laursen has published a new article with comments on the case SKM2018.367HR, concerning the classification of a foreign trust, with an emphasis on the relationship between domestic law and tax treaties.
Read the article here
We are pleased to present this year’s issue of the CORIT Point of View.
Peter Koerver Schmidt and Louise Fjord Kjærsgaard have published a new article on the allocation of the right to tax income from digital intermediary platforms – challenges and possibilities for taxation in the jurisdiction of the user.
Read it here.
Energisk og fagligt nysgerrig skatterådgiver til CORIT Advisory.
Se mere her
Louise Fjord Kjærsgaard, Katja Dyppel Weber and Michael Tell have published a new article on transfer pricing aspects and interest limitation rules in the light of negative interest rates.
Read the article here
Jakob Bundgaard, Louise Fjord Kjærsgaard and Lars Bo Aarup published a new article on First Domestic Decisions on the 2015 Parent-Subsidiary
Directive GAAR Implementation: Guiding Principles for
EU Member States?
See the article here
Michael Tell, Associate Partner at CORIT Advisory, will be presenting at the annual tax conference at CBS on Monday, 5 November 2018, 1-5 p.m. The topic of the conference is “Taxation of Multinational Enterprises” and Michael will address the recent international developments and trends concerning interest limitation rules, including BEPS and ATAD.
Read more about the conference and sign up here.
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