KATJA DYPPEL WEBER

Posted on by Simone Kronborg Riis

KATJA DYPPEL WEBER

Katja Dyppel Weber
Partner, Ph.D.

E-mail: kdw@corit.dk
Mobile: +45 40 42 22 95

Katja advises on all matters within Danish and international corporate tax law. She possesses a special expertise within the field of corporate taxation, international tax law, including incentive schemes, transactions and structuring, investments, M&A and transfer pricing.

Katja’s specialties within specific areas are tax aspects of shipping, energy trading, offshore activities and complex financial instruments, with a specific emphasis on derivatives. Katja holds a Ph.D. degree in this topic.

Katja has, for several years, been active in the academic world primarily as academic staff and by lecturing at Copenhagen Business School. Katja is national correspondent and summary author for IBFD Tax News Services and Tax Treaties Database.

Professional experience

2018 –               Partner, CORIT Advisory
2017 – 2020     External Lecturer, Law Department, Copenhagen Business School
2015 – 2018     Associate Partner, CORIT Advisory
2015 – 2017     Associate Professor, Law Department, Copenhagen Business School
2012 – 2015     Senior Associate, CORIT Advisory and CORIT Academic
2012 – 2015     Assistant Professor, Law Department, Copenhagen Business School
2009 – 2012     PhD Fellow, Copenhagen Business School, Law Department, Denmark
2008 – 2012     Tax Consultant, Deloitte, Copenhagen, Denmark
2011                  Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2006 – 2008     Student assistant, Tax and Legal. ATP Real Estate Partners

Education

2012                  Ph.D. in tax law. Copenhagen Business School
2009                  Master of Business Administration and Commercial Law. Copenhagen Business School

Publications

2024

  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (3. edition 2024), co-authors: Peter Koerver Schmidt and Michael Tell.

2023

  • Beskatning af Power Purchase Agreements, R&R, no. 4, Karnov.

2022

  • “Cahiers de droit fiscal international”, vol. 106A: Group approach and separate entity approach in domestic and international tax law, p. 307-326, IFA, co-author: Michael Tell.

2021

  • “Taxation and Value Creation”, IBFD, 2021, Chapter 17, p. 341-352.

2020

  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Peter Koerver Schmidt and Michael Tell.

2018

  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR.2018.308, (6 pages), co-authors: Louise Fjord Kjærsgaard and Michael Tell.
  • “Fradragsregler trænger til et servicetjek”, Børsen 19. april 2018 (4 pages), co-author: Jens Jul Jacobsen.
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018 (3 pages), co-author: Louise Fjord Kjærsgaard.
  • “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018 (4 pages), co-author: Louise Fjord Kjærsgaard.
  • “Skattemæssig behandling af virtuelle valutaer”, TfS 2018, 1, Karnov Group (12 pages), co-author: Louise Fjord Kjærsgaard.

2016

  • “Study on Structures of Aggressive Tax Planning and Indicators”, Ramboll Management Consulting & Corit Advisory, (176 pages).
  • “Tilknytning til erhvervsmæssig virksomhed eller ej? – Fradrag for fysiske personers tab på finansielle kontrakter”, SR-skat, January 2016, (12 pages).

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag, (co-auther), (p. 349-369).
  • “Fra symmetri Kulbrinteskatteloven til Symmetri i Kursgevinstloven”, Karnov Group Denmark, SU 2015, 202, (6 pages).
  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (1. edition 2015), co-authors: Peter Koerver Schmidt and Michael Tell.

2014

  • “Skatteretlig behandling af underskud i forbindelse med kulbrintevirksomhed”, TfS 2014 775, October 2014, (15 pages).
  • “Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements”, IBFD, June 23, 2014, (19 pages).
  • “Tax Risk Management”, (Country Chapter), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Michael Tell & Peter Koerver Schmidt.
  • “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014, (9 pages).

2013

  • “Le Societá Holding: Un Tentative di Collocamento Sistemico”, co-author, pp. 700-719, Klüwer International, 2013.
  • “Beskatning af aktielån og repo’er”, SR-skat online, 2013, (8 pages).

2012

  • “Køberet til andel af vindmøllepark – en kommentar til TfS 2012, 525”, TfS 2012, 616, (12 pages).
  • “Beskatning af finansielle kontrakter”, DJØF Forlag 2012, (400 pages).
  • “Finansielle kontrakter: dekomponering eller integration – et skatteretligt kvalifikationsspørgsmål”, Tidsskrift for Skatter og Afgifter, 2012, 303, (13 pages).

2011

  • “Værdiansættelse af urealiserede finansielle kontrakter”, Tidsskrift for Skatter og Afgifter, 2011, 798, (14 pages).
  • “Denmark offers Unique Opportunities as a Holding Company Jurisdiction”, Tax Planning International European Tax Service, BNA, 2011 (7 pages), co-author: Jakob Bundgaard.

2010

  • “Lager- eller realisationsbeskatning af finansielle kontrakter – TfS 2010, 629 Ø en domskommentar”, Tidsskrift for Skatter og Afgifter, 2010, 804, (14 pages).
  • “Profit Participating Loans in International Tax Law”, Intertax 2010/12, pp. 643-662 (22 pages), co-author: Jakob Bundgaard.

2009

  • “Overskudsafhængige lån – Om udformning, økonomiske rationaler og den mangelfulde skatteretlige regulering”, Tidsskrift for Skatter og Afgifter, 2009, 480 (18 pages), co-author: Jakob Bundgaard.
  • “Corporate Tax Implications of Denmark’s Unilateral Termination of its Tax Treaties with France and Spain”, Bulletin for International Taxation, July 2009, p. 295 et seq. (14 pages), co-author: Jakob Bundgaard.