JAKOB BUNDGAARD

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JAKOB BUNDGAARD

Jakob Bundgaard
Managing Director, Professor, Ph.D.

E-mail: jb@corit.dk
Mobile: +45 40 42 22 84

Jakob Bundgaard is the managing director of CORIT Advisory. He advises leading companies broadly on tax law issues and strategic matters. He possesses a special expertise within the field of corporate taxation, international tax law, EU-law, financial instruments, transactions and structuring, corporate finance, and taxation of digital enterprises.

Concurrently with his counseling activities, Jakob has, for several years, been active in the academic world. Jakob is a professor of international tax law at the University of Aalborg and previously held the position as honorary professor of international tax law at the University of Aarhus for 10 years. In addition Jakob is the author of a significant number of publications on tax law issues and is often invited as a key-note speaker for other advisors, tax authorities, universities and at conferences.

Furthermore, Jakob is active in different associations within the field, including holding the presidency of the Danish IFA branch (Dansk Skattevidenskabelig Forening) and as member of the European Association of Tax Law Professors (EATLP) and a member of the tax committee at the Danish Venture Capital and Private Equity Association (DVCA).

Professional experience

2011 –               Managing director, CORIT Advisory
2018                  Professor, Aalborg University
2010 – 2020     Honorary Professor, Aarhus University
2010 – 2011     Partner, Moalem Weitemeyer Bendtsen Advokatpartnerselskab
1998 – 2010     Partner, Deloitte (partner since 2008)
2007                  Visiting Scholar, Stanford Law School, California, USA
2003 – 2010     Associate Professor, Law Department, Copenhagen Business School

Education

2011                Wharton School, University of Pennsylvania. Executive education
2005                Ph.D. in tax law. Copenhagen Business School
1998                Master of Business Administration and Commercial Law. University of Aalborg and Copenhagen Business School

Awards

Awarded The 2017 Karnov Tax Prize


Publications

2024

  • “Hyatt-dommen– lidt mere om afgrænsningen af royalties i den internationale skatteret”, Taxo, no. 3.
  • “PepsiCo-dommen – begyndelsen på en global bølge af kildelandsbeskatning af embedded royalties?”, Taxo, no. 2.
  • “Begrebet ”tegningsret”. Lidt om finansiel innovation og samspillet mellem skatteret og civilret”, Taxo, no. 1.

2023

  • “Skal skatterettens generelle omgåelsesklausul anvendes ved fortolkning af minimums-beskatningsloven?”, Taxo, no. 8.
  • “Nogle perspektiver på Mærsk-dommens betydning”, Taxo, no. 7.
  • “Private Sector Engagement in Tax Policy Issues – Contours Of a Fast-Growing Discipline”, Tax Notes International, volume 111, no. 12.
  • “Privat involvering i skattepolitik – Konturer af en disciplin i hastig udvikling”, Taxo no. 5.
  • “Samspillet mellem regnskabsret og skatteret i Pillar 2-direktivet”, Taxo no. 4.
  • “Højesteret bidrager til afklaringen af “lignende værdipapirer ” i skatteretlig  henseende”, Taxo no. 3.
  • “Verdens bedste land for iværksætteri? Ikke uden justering af skattereglerne!”, Taxo, no. 2.
  • “Verdens bedste land for iværksætteri? Ikke uden andre skatteregler”, Berlingske.
  • “Finansielle klimainstrumenter Carbon financing, Carbon offset credits og certifikater”, Taxo, no. 1.

2022

  • “Hvor djævelsk er arkitekturen bag UTPR i OECD ’s Pillar II modelregler”, Taxo, no. 8.
  • “Selskabers hjemsted baseret på ledelsens sæde. Bemærkninger i anledning af en sjælden domsafsigelse”, Taxo, no. 7.
  • “Data: Indledende tanker om kvalifikation og behandling i skatteretlig henseende”, Taxo, no. 6.
  • “Note alternative securities – Lidt om Simple Agreement for Future Equity (SAFE’s) og skattesystemets udfordringer med innovative finansieringsinstrumenter”, Taxo, no. 5.
  • “Cahiers de droit fiscal international”, vol. 106B: Big data and tax – domestic and international taxation of data driven business, p. 303-320, IFA, co-author: Louise Fjord Kjærsgaard.
  • “Er Fair Tax Mark akkreditering fremtiden?”, Taxo, no. 4.
  • “Kulturbidraget – minder det ikke lidt rigeligt om en digital skat?”. Taxo, no. 3.
  • “Indledende skattemæssige overvejelser i forbindelse med fremkomsten af Carbon Capture and Storage (CCS) og Carbon Capture and Utilization (CCU)”, Taxo, no. 02.
  • “Lidt om zero coupon convertibles”. Taxo, no. 1.

2021

  • “Skattelovgivningen anno 2021”. Taxo, no. 8.

  • “Kvalifikationen af udenlandske enheder – forsøg på systematisering af nyere praksis fra perioden 2013-2021”. Taxo, no. 7, co-authors: Michael Tell, Sofie Cecilie Friis.

  • “Skattemæssig kvalifikation af depositary receipts”, Taxo, no. 7.
  • “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Louise Fjord Kjærsgaard & Michael Tell.

  • “Embedded royalties – en ny skat på udenlandske IP-rettigheder”, Taxo, no. 6.

  • “Nye prøveballoner fra EU-Kommissionen– luftkasteller fremtidens skattesystem”, Taxo, no 5.
  • “Strømninger i debatten om ansvarlig skat”, Taxo, no. 4.
  • “Grænseoverskridende fusion – endnu en gang anset for at udgøre omgåelse”, Taxo, no. 3.
  • “Tanker om en reel grøn skattereform – en utopi?”, Taxo, no. 2.
  • “Yderligere eksempler fra praksis vedrørende den generelle omgåelsesklausul”, Taxo, no. 1.

2020

  • “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, p. 23-58, co-author: Michael Tell.
  • “Ansvarlig skat er gået fra niche til et must, og det er godt”, Berlingske.
  • “Skattemæssige udfordringer ved Internet of Things (IoT)”, Taxo, no. 8.
  • “Udviklingen vedrørende den generelle omgåelsesklausul”, Taxo, No. 7.
  • “Om den ufattelige langsommelighed … når Danmark skal rette ind efter EU-retten”, Taxo, no. 6.
  • “Sandheden er det første offer”, Taxo, no. 5.
  • “Afsagt – Omgåelsesklausulen & de nervøse rådgivere”, Taxo, no. 4.
  • “Corporate Taxation, Group Debt Funding and Base Erosion in The Preference of Debt over Equity for Tax Purposes”, (eds. Peter H.J. Essers et al.) Wolter Kluwer, Series on European Taxation (17 pages), Co-author: Michael Tell.
  • “Funktionsflytninger & kompensationsbetalinger” , Taxo, No. 02, p. 36, (5 pages).
  • “Taxable Presence and Highly Digitalized Business Models”,  Tax Notes International, Vol. 97, No. 9, (30 pages), co-author: Louise Fjord Kjærsgaard.
  • “Implementing Key BEPS Actions: Where Do We Stand?”, Danish report, IBFD, (7 pages), co-author: Peter Koerver Schmidt.
  • “Udvidet genoptagelsesfrist for alle skatteretlige spørgsmål i kontrollerede miljøer?”, Taxo, no. 1, p. 37 (2 pages).

2019

  • “Hvor mange gange skal man gentage noget tvivlsomt, før det bliver rigtigt?” , Taxo, no. 3, p. 26 (4 pages).
  • “Hvor langt rækker en skattemæssig tilsidesættelse?”, Taxo, no. 2, p. 30 (4 pages).
  • “Beskattes gevinstmuligheder virkelig i dansk skatteret?”, Taxo, no. 1, page 38 (2 pages).
  • “Klimainstrumenter – Om beskatning af kvoter og kreditter vedrørende drivhusgasser”, SR-Skat, nr. 4, (17 pages).
  • “Status på omgåelsesklausulen i ligningslovens § 3”. Skat Udland, 172 (10 pages), co-authors: Michael Tell and Louise Fjord Kjærsgaard.
  • “Den generelle omgåelsesklausul efter implementeringen af skatteundgåelsesdirektivet”, Skat udland, 173 (8 pages).
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 0053 (10 pages), co-authors: Peter Koerver Schmidt and Michael Tell.

2018

  • “Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU-retligt perspektiv”, SU 2018, 116 (4 pages), co-authors: Michael Tell and Lars Bo Aarup.
  • “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States”, (9 pages), co-authors: Louise Fjord Kjærsgaard and Lars Bo Aarup.
  • “Witholding tax in the era of BEPS, CIVs and the digital economy”, International Fiscal Association, Volume 103 B, 2018 (19 pages).
  • “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 8 May 2018, (4 pages), co-author: Louise Fjord Kjærsgaard.
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Peter Koerver Schmidt, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup.
  • “Skat mangler i regeringens digitale strategi”, Børsen, April 2018, (4 pages).

2017

  • “Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group (4 pages), co-author: Louise Fjord Kjærsgaard.
  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, IBFD, Vo. 15, p. 261-284, co-author: Peter Koerver Schmidt.
  • “Convertible Debt Instruments in International Tax Law Part 2”, European Taxation September 2017 (10 pages).
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228 (7 pages), co-authors: Louise Fjord Kjærsgaard, Lars Bo Aarup.
  • “Convertible Debt Instruments in International Tax Law Part 1”, European Taxation, April 2017, (8 pages).
  • “Hybrid Financial Instruments in International Tax Law”, Kluwer Law International, (496 pages).
  • “Skattekartoteket”, Karnov Group, pp. 59-75 in chapter 21 (17 pages).

2016

  • “Trends in Financial Market Innovations: The Role of Taxes”, Copenhagen Research Group on International Taxation, (184 pages).
  • “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU” Co-author Peter Koerver Schmidt, SR-SKAT 6/2016 (7 pages).
  • When Tax Matters Affect Corporate Reputation – Tax Strategy as a Relevant Tool for the Era of Transparancy and “fair” Taxation, Wolters Kluwer (4 pages).
  • “Screening of the corporate income tax systems of EU member states for aggressive tax planning”, Skat Udland, June 2016 (14 pages), co-author: Henrik Meldgaard.
  • “Kommissionens forslag til et Anti-Tax Avoidance Directive”, SR-SKAT nr. 2016-3 (13 pages).
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, European Association of Tax Law Professors, National Reports, Denmark (21 page), co-author: Peter Koerver Schmidt.
  • “Study on Structures of Aggressive Tax Planning and Indicators”, Ramboll Management Consulting & Corit Advisory (176 pages).

2015

  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark, (p. 85-132 and 133-156).
  • “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, SU 2015, 38, February 2015 (8 pages), co-author: Peter Koerver Schmidt.
  • ”Sandheden er det første offer – Debatten vedrørende multinationale selskabers skattebetalinger”, Berlinske Business, February 13 2015.

2014

  • “Allowance for Corporate Equity – Overview of existing Equity and Dividend Deduction Regimes and the International Tax Law treatment hereof”, Discussion paper no. 14, 2014.
  • “Debt-flavoured Equity Instruments in International Tax Law”, Intertax, Volume 42, Issue 6-7, May 2014 (11 pages).
  • “Tax Risk Management”, (Country Chapter), IBFD, March 2014 (20 pages), co-authors: Gianelli, Dyppel, Tell & Schmidt.
  • “Fradragsret for udgifter ved kulbrintebeskatningens ring-fence og tab på finansielle kontrakter”, TfS 2014, 153, February 2014, (6 pages).
  • “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014 (9 pages).
  • “Supranational modvirkning af dobbelt ikke-beskatning og anden skatteplanlægning – om ændringsforslaget til EU’s moder-/datterselskabsdirektiv”, SU 2014, 45, February 2014 (6 pages).

2013

  • “Ny strategi for erhvervsbeskatning”, Børsen, December 10, 2013.
  • “Hybrid Financial Instruments and Primary EU Law – Part 2”, IBFD, December 2013 (8 pages).
  • “Kvalifikation af udenlandske enheder – forsøg på systematisering af nyere praksis”, Skat Udland, November 2013 (21 pages).
  • “Hybrid Financial Instruments and Primary EU Law – Part 1”, IBFD, October 2013.
  • “Coordination Rules as a Weapon in the War against Cross-Border Tax Arbitrage – The Case of Hybrid Entities and Hybrid Financial Instruments”, IBFD, April/May 2013.
  • “Beneficial Ownership: Recent Trends”, August 2013, IBFD, (co-author).
  • “Rækkevidden af kulbrintebeskatningens ring-fence – om Shell-dommen og dennes afledte konsekvenser”, pp. 219-227, SU 2013, 95, April 2013.
  • “Le Societá Holding: Un Tentative di Collocamento Sistemico”, co-author, pp. 700-719, Klüwer International, 2013.
  • “Dutch Shell Prevails in Landmark Case on Danish Hydro Carbon Tax”,  Tax Notes International, April 2013.
  • “Coordination Rules as a Weapon in the War against Cross-Border Tax Arbitrage – The Case of Hybrid Entities and Hybrid Financial Instruments”, Bulletin for International Taxation, Vol. 67, No. 4/5, 2013.
  • ”Skatteretten 2” [Tax Law 1], 6. ed. 2013, Karnov Group Denmark (co-author).
  • ”Skatteretten 1” [Tax Law 1], 6. ed. 2013, Karnov Group Denmark (co-author).

2012

  • “Danske skattetilstande et kuriosum”, Børsen, November 7 2012.
  • “Konventionelle konvertible instrumenter (II)”, SR-skat online, November 2012.
  • “Konventionelle konvertible instrumenter (I)”, SR-skat online, October 2012.
  • “Danish Case Law Developments on Beneficial Ownership”, Tax Notes International, Vol. 68, October 1 2012.
  • “Slaget fortsætter – Om udviklingen i retspraksis vedrørende beneficial ownership”, Forthcoming in Skat Udland 2012/3.
  • “Warrantlån og optionslån i dansk og international skatteret”, Tidsskrift for Skatter & Afgifter, 2012.177.
  • Review of Anders Nørgaard Laursen: Fast driftssted, 2011, Ugeskrift for Retsvæsen 2012 B, p. 47.
  • “Særlige selskaber”, Skattekartoteket chapter 56 (153 pages).

2011

  • “Tax Aspects of Business Restructuring”, National reporter for Denmark for the 2011 IFA Conference in Paris, Cahiers de Droit Fiscal International, Vol. 96a, 2011, co-author Jens Wittendorff.
  • “Denmark offers Unique Opportunities as a Holding Company Jurisdiction”,  Tax Planning International European Tax Service, BNA, 2011 , co-author Katja Joo Dyppel.
  • “Denmark’s Tax Incentives to Promote Renewable Energy”, Tax Notes International, February 14, 2011, p. 515-516.
  • “The Importance of Frameworks Conditions for Cleantech and Renewable Energy”, Copenhagen Cleantech Journal, Vol. 1, 2011, p. 12-13.
  • ”Udviklingslinjer i praksis vedrørende tynd kapitalisering”, Tidsskrift for Skatter og Afgifter, 2011, 104 (14 pages), co-author: Michael Tell.
  • ”Nyt om skat og vedvarende energi og cleantech”, Revision & Regnskabsvæsen 2011/2, p. 42 et seq.
  • ”Finansiel Innovation som skatteretlig udfordring – Mandatory convertibles og reverse convertibles i dansk skatteret”, in Festskrift til Jan Pedersen, Kerzel (ed.), 2011, p. 35-50 (15 pages).
  • ”Beneficial ownership – Nu en reel bestanddel af dansk skatteret”, Skat Udland, 2011, 31 (7 pages).
  • ”Små og mellemstore virksomheder har behov for andre finansieringsformer”, Berlingske Business, Monday 21 March 2011, p. 3, co-author: professor Mette Neville.
  • ”CCCTB – Europa Kommissionens direktivforslag om en fælles konsolideret skattebase”, Revision & Regnskabsvæsen, 2011/7, p. 42-51. co-author: Peter Koerver Schmidt.
  • ”En fælleseuropæisk skattebase – Reaktioner på direktivforslaget”, Inspi 2011/7-8, p. 6-13 (7 pages), co-author: Peter Koerver Schmidt.

2010

  • “Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions”, National reporter for Denmark for the 2010 IFA Conference in Rome Italy, Cahiers de Droit Fiscal International, Vol. 95a, p. 261-279, co-author Peter Koerver Schmidt.
  • “Classification and Treatment of Hybrid Financial Instruments and The Remuneration thereon Under EC Corporate Tax Directives”, European Taxation 2010/10, Part. 1, pp. 442-456 (15 pages) and European Taxation 2010/11, Part 2, pp. 490-500 (11 pages).
  • “Profit Participating Loans in International Tax Law”, Intertax 2010/12, pp. 643-662 (22 pages) co-author Katja Joo Dyppel.
  • “Kapitalfonde i dansk og international skatteret”, [Private Equity Funds in Danish and International Tax Law], 381 pages, CORIT Book Series On International Tax Law, no. 1, 2010, Ex Tuto Publishing.
  • ”Direktivkonformitet ved anvendelse af ny værnslovgivning på udenlandske mellemholdingselskaber”, Skat Udland 2010, 111, p. 255-264 (9 pages).
  • ”Den skatteretlige behandling af management fee’s i private equity og venture-branchen”, Tidsskrift for Skatter og Afgifter 2010, 388, p. 1740 et seq. (7 pages).
  • ”Første slag om ”beneficial ownership” er udkæmpet – det endelige venter forude”, Skat Udland, 2010, 144, p. 340 et seq. (9 pages).
  • ”Dobeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Skat Udland 2010, 253, (10 pages), co-author Peter Koerver Schmidt.
  • ”Beneficial ownership – Nyt nederlag og skærpede regler på vej”, Skat Udland, 2010, 387 (7 pages).

2009

  • “Corporate Tax implications of Denmark’s Unilateral Termination of Tax Treaties with France and Spain”, Bulletin for International Taxation, 2009, 14 pages, co-author: Katja Joo Dyppel.
  • “Optimizing the Framework Conditions for Renewable Energy and Cleantech Solutions Using Grants, Feed-in Tariffs and Tax Incentives – A Project Outline”, CORIT Discussion Paper No. 4. 2009, (7 pages).
  • “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: Michael Tell.
  • ”Rente-/royaltydirektivet i national kontekst”, Skat Udland 2009, 61, 120 et seq. (13 pages).
  • ”Overskudsafhængige lån – Om udformning, økonomiske rationaler og den mangelfulde skatteretlige regulering, Tidsskrift for Skatter og Afgifter, 2009, 480, p. 2298 et seq. (18 pages), co-author Katja Joo Dyppel.
  • ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter, 2009, 567, p. 2747 et seq.  (14 pages), co-author: Peter Koerver Schmidt.
  • ”Carried interest i private equity og venture fonde – Internationale strømninger slår igennem til dansk ret”, Tidsskrift for Skatter og afgifter 2009, 836, p. 4033 et seq. (18 pages).

2008

  • “Tax Avoidance and Capital Gains on Securities –Lessons from Recent Danish Supreme Court Cases”, European Taxation, 2008/2, p. 59 et seq. (11 pages). One section of this article is based on the article listed as item 63 ,co-author: Attorney Arne Møllin Ottosen,.
  • “Cross Border Tax Arbitrage from Inbound Hybrid Financial Instruments curbed in Denmark by Unilateral Reclassification of Debt to Equity”, Bulletin for International Taxation, 2008/1, pp. 33-43.
  • “Beneficial ownership in International Financing Structures”, in Tax Notes International, 19. May, 2008, p. 587 et seq. (26 pages), co-author: Professor dr.jur. Niels Winther-Sørensen.
  • “The Concept of a Group for Common Consolidated Tax Base Purposes”, prepared for a European Commission conference held at the University of Vienna, February 2008 and subsequently published in Common Consolidated Corporate Tax Base, Linde Verlag, 2008, Series on International Tax Law, Lang, Pistone, Schuch & Staringer (eds.), p. 137-156, co-author: Professor dr.jur. Niels Winther-Sørensen.
  • “Perpetual and Super-Maturity Debt Instruments in International Tax Law”, Journal of Derivates and Financial Instruments, 2008, no. 4, p. 126 et seq. (17 pages).
  • “Danish Tax Board Rules on Treaty Protection of Hybrid Entities”, Tax Notes International, June 23, 2008, p. 993, co-author: Morten Reinholdt Nielsen.
  • “Recent Danish Changes Regarding Reverse Hybrid Entities, Convertible Bonds and Exit tax”, Journal of Derivatives & Financial Instruments, 2008 p. 246 et seq. (7 pages), co-author: Charlotte Ellegaard.
  • “Consequences of Denmark’s Termination of Tax Treaties with France and Spain”, Tax Notes Int’l, 2008, p. 719 et seq. and World Tax Advisor, 21 November 2008.
  • ”Kapitalafkast og skatteneutralitet – Om værnsregler på området for beskatning af likvidationsprovenu, kapitalnedsættelser og tilbagesalg til udstedende selskab”, Tidsskrift for Skatter og Afgifter, 2008, 419, p. 1783 et seq. (13 pages).
  • ”Immaterialret – indhold, værdiansættelse og skat”, Lars Karnøe (ed.) et al, Beskatning af immaterielle aktiver, p. 367 et seq.  (44 pages). Thomson Publishing, 2008, co-author: Peter Koerver Schmidt.
  • “Private Equity i Danmark”, CEBR, 2008, 170 pages (pp. 124-161), co-authors: Morten Bennedsen, Steen Thomsen, Søren Bo Nielsen, Kasper M. Nielsen & Thomas Poulsen.
  • “DVCA: Aktivt ejerskab og åbenhed i kapitalfonde”, 2008, pp. 157-187.
  • “Udbyttestrømme i koncernstrukturer med hybride selskaber”, Skat Udland, 2008/ no. 313, p. 676 et seq. (7 pages), co-author: Morten Reinhold Nielsen.
  • “Skatteretlige aspekter af kvoter og kreditter vedrørende drivhusgasser”, Ugeskrift for Skat, 2008, 4501 (25 pages).
  • “CO2-kvoter udfordrer skattesystemerne”, in El & Energi, 2008/16, pp. 20-21.

2007

  • “Tax Law & Private Law – A contribution on Interdisciplinary Interaction between tax law and private law”, Yearbook for Nordic Tax Research 2007, Påhlsson, R.( ed.), Universitetsforlaget, Oslo 2007, p. 263-267 (5 pages).
  • ”Skattearbitrage & korrespondensprincip – Omkvalificering af gæld til egenkapital ved udenlandsk skattefrihed af afkast fra hybride finansielle instrumenter”, Skat Udland, 2007/ 7a, 237, p. 556 et seq. (14 pages).
  • “Retmæssig ejer ved international koncernfinansiering”, part 1 and part 2, SR-skat 2007, p. 395 et seq. (19 pages) and SR-Skat 2007/6 (15 pages), co-author: Professor dr.jur. Niels Winther-Sørensen.
  • “Elevatormodellen”, Revision & Regnskabsvæsen, 2007/4, p. 32 et seq. (11 pages), co-author, Attorney Arne Møllin Ottosen.
  • ”Fradragsret for transaktionsomkostninger – Supplerende kommentar til Højesterets domme af 24. Oktober”, Tidsskrift for Skatter og afgifter 2007, at 1021 (6 pages).

2006

  • “Tax Law on Intra group and shareholder security from a transfer pricing perspective”, International Transfer Pricing Journal, 2006, No 2., at p. 79 et seq. (10 pages).
  • “Direct Tax Rules and the EU Fundamental Freedoms: Origin and Scope of the Problem; National and Community responses and solutions”, Danish National report, FIDE National Report, Cypress, 2006 (19 pages), co-author: Niels Winther-Sørensen.
  • “Private Equity Funds & Leveraged Buyouts – Danish attack on transparent entities and other controlling entities”, Journal of Derivatives & Financial Instruments, 2006/5, p. 223 et seq. (8 pages).
  • “Private Equity Funds & Leveraged Buy Outs – Indgreb om bestemmende indflydelse fra transparente selskaber”, Skat Udland 2006/6, at p. 513 et seq. (28 pages).
  • ”Skatteretten 3” [Tax Law 3], 4. ed. 2006, 5. ed.  2009, 6. ed 2013, co-author, Thomson.
  • ”Skatteret & Civilret – Et bidrag om skatte- og civilrettens interdisciplinære relationer til videreudvikling af skatterettens almindelige del”, [Tax Law and Private Law – studies on interdisciplinary relations] (Ph.D.-thesis), Thomson, 2006, 1144 pages.
  • ”Deltagelse i kapitalselskaber”, Skattepolitisk Oversigt, 2006, at p. 17 et seq. (40 pages).
  • ”Omkvalifikation af selskaber”, Ugeskrift for Retsvæsen 2006 B., at p. 166 et seq. (7 pages).
  • ”Deltagelse i personselskaber”, SR-skat, 2006/2, at p. 161 et seq., (10 pages).
  • ”Skatteretlige kriterier for afgrænsning af selvstændige skattesubjekter”, SR-Skat 2006/3 at p. 223 et seq. (15 pages).
  • ”Rådgiveromkostninger – Anvendelsesområdet for Ligningslovens § 8 J”, Revision & Regnskabsvæsen, 2006/7, p. 24 et seq. (12 pages).
  • ”Overkursreglen i lyset af nyere administrativ praksis”, In Tidsskrift for Skatter og Afgifter, 2006, at 729 (8 pages).
  • ”Hybrid finansiering og international skatteret”, Skat Udland 2006, at p. 959 et seq. (10 pages).

2005

  • Controlled Foreign Corporations, Julebog, Law Department, Copenhagen Business School. 2005, at p. 23 et seq. (21 pages).
  • ”Kvalifikation af visse europæiske selskaber – Om transparens, skattesubjektivitet og EU-ret”, Skat Udland 2005, at 45 (4 pages).
  • ”Maskeret udbytte fra fordringer”, SR-Skat 2005, nr. 1, p. 60 et seq. (7 pages).
  • ”Sikkerhedsstillelse i selskabs- og koncernforhold”, Revision & Regnskabsvæsen 2005/10, at p. 36 et seq. (14 pages).
  • ”Aktie- og anpartsselskabers skatteretlige hjemsted”, Skat Udland, 2005, at p. 510 et seq. (9 pages).
  • ”Løsning af internationale skattetvister”, Skat Udland 2005, at p. 763 et seq. (9 pages), Aarhus School of Business, co-author: professor Aage Michelsen.
  • ”Alternative selskabsformer”, SR-Skat 2005, at p. 298 et seq. (14 pages), co-author: Arne Møllin Ottosen, Attorney, Kromann Reumert.

2004

  • “Beskatning af immaterielle aktiver – en oversigt”, Law Department, Copenhagen Business School, Julebog, Jurist- og Økonomforbundets Forlag, 2004, at p. 29 et seq. (28 pages).
  • “Skatteretten 2”, [Tax Law 2], 4. ed. 2004, 5. ed. 2009, Thomson (co-author).
  • ”Skatterettens koncernbegreb”, i Festskrift til Ole Bjørn, Jurist- og Økonomforbundets Forlag, 2004, at p. 61 et seq. (22 pages).
  • ”Hvad er realiteterne?– bemærkninger til den første landsskatteretskendelse i tilbagesalgskomplekset”, Tidsskrift for Skatter og Afgifter Nr. 3. 2004, at p. 229 et seq. (8 pages).
  • ”Vurdering af EU- pakkens regler om koncerninterne lån”, Skat Udland 1A, 2004, at p. 9 et seq. (4 pages).
  • ”Beskatning af SE- selskaber – en oversigt”, SR- Skat 1/2 2004, at p. 73 et seq. (13 pages).
  • ”Efter Lankhorst-Hohorst- nationale værn mod tynd kapitalisering i ny indpakning”, Skat Udland, 2004, at p. 425 et seq. (19 pages).
  • ”Bindende ligningssvar for selskaber og hovedaktionærer”, Skattepolitisk oversigt, 2004, at p. 281 et seq. (8 pages).
  • ”Holdingselskabers fradrag for etableringsomkostninger”, Tidsskrift for Skatter og Afgifter 2004, at 671 (4 pages).
  • ”Tilskud som skatteretlig konstruktion”, Skattepolitisk oversigt, 2004, at p. 355 et seq. (32 pages).

2003

  • “On Tax Law and Private Law Relations”, in Scandinavian Studies in Law, Volume 44, Tax Law, Published under the auspices of The Stockholm University Law Faculty, 2003, at p. 77 et seq. (15 pages). Reprinted in SR-Skat 2002, at p. 396 et seq. (9 pages).
  • “Guide to Danish Tax Law Research”, co-author: Jeppe Rune Stokholm.
  • “Skatteretten 1” [Tax Law 1], 4. ed. 2003, 5. ed. 2009, Thomson (co-author).
  • ”Den skatteretlige behandling af transaktioner foretaget i skattebesparelsesøjemed”, del I, Tidsskrift for skatter og afgifter, 2003, at p. 993 et seq. (10 pages).
  • ”Den skatteretlige behandling af transaktioner foretaget i skattebesparelsesøjemed”, del II, Tidsskrift for skatter og afgifter, 2003, at p. 1056 et seq. (10 pages).
  • ”Lidt mere om konvertible obligationer i skatte- og civilretten – TfS 2003, 113 revisited”, Tidsskrift for Skatter og afgifter 2003, at 523.
  • ”Skatteret og civilret – nok engang – duplik til Vinther og Werlauff”, Tidsskrift for Skatter og Afgifter 2003, at. 995.
  • “Beskatning af internationale aktieplaceringer”, Danish Legal National report presented before for the Nordic Board of Fiscal Scientific Research, seminar in Helsingfors, 30-31.10 2002, 29 pages. In Yearbook For Nordic Tax Research, 2003.
  • ”Mobil indkomst”, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2003, at p. 9 et seq. (17 pages).
  • ”EU-retlige begrænsninger for nationale regler om tynd kapitalisering – refleksioner over C-324/00 Lankhorst-Hohorst GmbH”, Skat Udland 2003, at p. 15 et seq. (16 pages), co-author: Jeppe Rune Stokholm.
  • ”Vilkårskorrektion og omgørelse”, SR-Skat 2003, at p. 43 et seq. (14 pages).
  • ”Sekundære korrektioner”, Revision & Regnskabsvæsen 2003/3, at p. 45 et seq. (13 pages).
  • ”Nye regler om koncerninterne lån”, Law Department, Copenhagen Business School, Julebog 2003, Jurist- og Økonomforbundets forlag, 2003, at p. 21 et seq. (17 pages).

2002

  • Regnskabet & skatteretten (I) – Årsrapportens civilretlige forudsætninger”, SR-Skat 2002, at p. 126 et seq. (12 pages).
  • ”Regnskabet & skatteretten (II) – Årsrapportens skatteretlige effekt”, SR-Skat 2002, at p. 224 et seq. (12 pages).
  • ”Skatteretlig kvalifikation af udenlandske selskaber og fonde mv.”, Skat Udland 2002, at p. 598 et seq. (9 pages).
  • “Armslængdeprincippet [The arm’s length principle]”, Skattekartoteket kapitel 21, 2002, 197 pages. Magnus Informatik A/S. 2. Edition, 2006. Reprinted as a separate book in 200, co-author: Jens Wittendorff.
  • ”Udenlandske sambeskattede selskaber og skatteretlig lovfortolkning”, Tidsskrift for skatter og afgifter, 2002, at p. 3754 et seq. (13 pages).

2001

  • “Armslængdeprincippet & Transfer pricing” [The Arm’s length principle & Transfer Pricing], 2001, 571 pages. Magnus Informatik A/S. Reviewed by Peter Dyhr in Skat Udland 2002, at 276, co-author: Jens Wittendorff.
  • ”Første praksis om tynd kapitalisering – et spørgsmål om dokumentation”, SR-Skat 2001, at p. 83 et seq. (14 pages).
  • ”Den skatteretlige dimension af erhvervsjura som ledelsesredskab”, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2001, at p. 25 et seq. (14 pages).

2000

  • ”Tynd kapitalisering – en skatteretlig fremstilling” [Thin capitalization], 2000, 351 pages. Gadjura. Reviewed by Carina M. Gersdorff in Skat Udland, 2001, at 213.
  • ”Aspekter af skatterettens civilretlige relationer – belyst ved selskabsskattelovens § 11”, SR-Skat 2000, at p. 228 et seq. (21 pages).
  • ”Om CFC-beskatning og udenlandske mellemholdingselskaber”, Skat Udland 2000, at 59 et seq. (10 pages).
  • ”Transfer pricing systematik – bemærkninger foranlediget af TfS 2000, 253 LSR”, Tidsskrift for skatter og afgifter, 2000, at p. 736 et seq. (9 pages).

1999

  • “Author on Legal Sections: Export Directory of Denmark: Danish Exporters: Setting up in Denmark – Legal framework”, s. 44 ff and Legal framework for trading with Denmark and investing in Denmark, at p. 67 et seq. Royal Danish Ministry of Foreign Affairs, 1999-2000.
  • “Koncernskatteretlige neutralitetsstudier – studier i udbredelsen af skatteneutralitet ved transaktioner i den internationale koncernskatteret”, [Studies on tax neutrality in international taxation of Groups of companies], 1999, 384 pages. Gadjura. Reviewed by Jan Pedersen in UfR 1999 B., at p. 331 et seq. and Magnus Aarbakke in TfR 1999, at p. 373 et. seq.
  • ”Placering af holdingselskaber i Danmark”, Skat Udland 1999, at 2 (6 pages), co-author: Jens Wittendorff.
  • ”Tynd kapitalisering efter Selskabsskattelovens § 11, stk. 4 – fuld eller delvis konsolidering?”, Tidsskrift for skatter og afgifter, 1999, at 39 (6 pages), co-author: Jens Wittendorff.
  • ”Koncernbeskatningen med skatteneutralitet som reguleringsideal – del I almindelig del”, Tidsskrift for skatter og afgifter, 1999, at p. 588 et seq. (10 pages).
  • ”Koncernbeskatningen med skatteneutralitet som reguleringsideal – del II speciel del”, Tidsskrift for skatter og afgifter, 1999, at p. 646 et seq. (11 pages).
  • ”Dansk og svensk aktiebeskatning af børsnoterede aktier i europæisk sammenhæng”, Månedsrapport for Københavns Fondsbørs, 1999, nr. 326, at p. 20 et seq. (3 pages).

1998

  • ”Den udvidede selvangivelse for fysiske personer”, SR-Skat 1998, at p. 368 et seq. (2 pages).