Karsten Gianelli has written two articles concerning taxation of share exchange agreements.
The first article is about the fundamentals of share exchange agreements in Danish tax law, and the needs for a legislative amendment.
Read the first article here.
The second article discusses share exchange agreements in the light of the Danish Tax Board’s policy change in SKM2013.763.SR.
Read the second article here.
Jakob Bundgaard and Steffen Bonde Jensen have published a new article on the classification of foreign entities. The article tries to summarize the most important criteria that are used when the Danish tax authorities classify foreign entities based on tax decisions during the last five years.
You can read the whole article here.
Jakob Bundgaard has written an article about hybrid financial instruments in an EU perspective.
Read the article here.
You can find his book here.
Read the article here.
The meeting will be held at SKAT at Østbanegade 123, 2100 København Ø on Tuesday the 13th August at 6 pm. The meeting will deal with two subjects: “The taxation of foreign passive income for groups of companies” by Peter Koerver and “Exchange of information and the cross-border cooperation between tax authorities” by Lasse Esbjerg Christensen and Preben Buchholtz Hansen.
Peter Koerver Schmidt’s presentation will deal with the Danish rules concerning taxation of foreign passive income. Emphasis will be on the Danish CFC-rules, including their relationship with EU law and tax treaties. The presentation will be based on the Danish branch report prepared by Peter Koerver Schmidt for 67th IFA Congress as well as the general report.
It is with great pride we announce the expansion of our team of tax professionals with Peter Koerver Schmidt.
Peter Koerver Schmidt possesses significant technical competences and is broadly respected for his knowledge within international tax, M&A, corporate restructurings and anti-abuse legislation.
Peter has almost 10 years of experience from a big 4 accounting firm, the European Commission and a law firm. Peter holds a master degree in commercial law and business administration and a Ph.D. degree which is obtained on the basis of a thesis on CFC-legislation. Moreover, he is the author of a number of articles within corporate tax law and international tax law matters.
We consider Peter a perfect match to the team and the existing core competences of the firm. In addition he will add even new competences to the benefit of clients.
Peter will join the firm 1 July 2013.
About CORIT Advisory P/S
CORIT Advisory is a highly specialized and fully independent tax boutique firm, offering tax consulting services within a range of complex areas of tax law. Our primary task is to assist businesses in identifying, addressing and mitigating tax risk in a rapidly changing environment.
Our ambition is to be recognized as a leading knowledge provider and business partner within the international tax consulting industry. Technical competences are highly prioritized.
We offer a unique combination of practical and applicable tax advisory services with the knowledge and insight of academia. This unique mix is the very core of CORIT advisory and is the common denominator of the people behind the firm.
Our dedication lies in tax advisory services with a relentless focus on the following:
The team is also the driving force behind CORIC Academic which is a one of a kind think tank on international tax matters.