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In the January 2026 edition of Tax Notes International, our colleagues Andrea Højgaard Jørgensen, Katja Dyppel Weber, and Louise Blichfeldt Fjord, examine the ambiguity surrounding the concept of lost profit potential in transfer pricing, particularly in the context of business restructurings.
CEO
Copenhagen Capital Management A/S
We’re thrilled to wrap up an inspiring year by sharing our latest insights, publications, and highlights from the CORIT Team. This edition reflects the ideas, trends, and activities that shaped 2025—and what’s next on the horizon.
We hope you will enjoy it!
In this article in Tax Notes International, Karl Berlin discusses how the treatment of losses incurred in foreign permanent establishments remains a contentious issue, creating a real risk of double non-deduction.
Read the full article here: https://lnkd.in/d97R-jn8
Denmark’s latest offshore wind auction introduces a two-sided CfD model and a 20-year support period, designed to provide the stable returns needed to attract investment in green infrastructure. This is a significant step forward for the energy transition.
However, as shown in a chronicle by Karl Berlin, Jakob Bundgaard, and Katja Dyppel Weber published in Berlingske today, a recent binding ruling from the Danish Tax Council may expose companies receiving the CfDs to ongoing taxation of unrealised market value changes, creating volatility and liquidity challenges that directly counteract the stability CfDs are meant to deliver.
We believe tax policy should support, not hinder, the green transition. Extending rules intended for financial derivatives to green energy contracts risks deterring investment and repeating past auction failures. Policymakers must clarify the tax treatment of CfDs to ensure Denmark’s climate ambitions remain credible and attractive to investors.
The green transition is transforming global energy markets, yet when it comes to transfer pricing for large-scale renewable projects, there is still no clear global best practice. This creates complexity for businesses and tax administrations alike.
In a Tax Notes International Special Report, our colleagues Karl Berlin, Katja Dyppel Weber and Louise Blichfeldt Fjord examine the transfer pricing challenges across the different phases of renewable generation projects. The OECD’s classic FAR analysis remains the cornerstone, but it must be applied with a clear understanding of the industry’s unique characteristics: high capital intensity, long lead times, phases that differ in functional intensity, assets as the primary value driver, and location factors such as physical conditions and access to state aid.
Our aim is to contribute to shaping best practice in this emerging field and to promote a balanced, level-headed approach that respects these fundamentals.
Read the full article here: https://lnkd.in/dHsykHey
In this article Jakob Bundgaard comments on a recent ruling, according to which tracking shares can be applied in partnerships while being fully recognized for tax law purposes.
Read the full article here
