MICHAEL TELL

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.