Michael Tell

michael-tell

Michael Tell
Senior Associate, Associate Professor, 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

2015- Associate Professor, Law Department, Copenhagen Business School

2012- Senior Associate CORIT Advisory and CORIT Academic

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

2017

  • “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 pp.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-auther), (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.