New Contribution by Louise Blichfeldt Fjord and Peter Koerver Schmidt – Denmark in Taxation and Inequalities

Anthology Contribution:
Louise Blichfeldt Fjord and Peter Koerver Schmidt, have contributed to the anthology “Denmark in Taxation and Inequalities,” edited by Rita de la Feria, published by IBFD Publishing (2025), (pp. 439-458.)

The theme of the book is described as follows:
“Everyone wants fair taxation, but what do we mean by it? What impact can taxation have on inequalities? To what extent should the tax system be used to redress them? And do we (truly) want it to do so? Based on extensive new tax law data, and informed by multidisciplinary insights, this book offers answers to what are arguably some of the most challenging questions of our times.”

Buy the book here

New Article by Karl Berlin – Pillar 2 Makes Waves for Vessel Sales and Shipping Income

In this recent article Karl Berlin describes the effect of the Pillar 2 rules on the sale of vessels, discussing a possible conflation of the notion of control with legal ownership, and the possible EU State aid dimension of how the Pillar 2 rules impact EU tonnage tax regimes.

Here’s the link to the live article in Tax Notes International: https://taxnotes.co/3YRqM1E

New Article by Jakob Bundgaard – Kulturbidraget anset som en handelshindring, og Danmark kan forvente “remedial action”

The Danish Cultural Contribution is now rightfully concluded by the United States Trade Representative to be a tax with extraterritorial effect that disproportionately affect US corporations. In this article Jakob Bundgaard considers the possible remedial actions which the US may bring into force with potential wide implication for many businesses.

Read the article here

New Article by Jakob Bundgaard, Karl Berlin and Daniel Rath – The EU’s Net-Zero Act, Taxation, and Carbon Storage Market

In this recent article Jakob Bundgaard, Karl Berlin and Daniel Rath Rath provide a first take on the legal and tax consequences of the development of a future market for carbon capture and storage (CCS) with specific emphasis on the EU in light of the Net-Zero Industry Act (Regulation (EU) 2024/1735).

Read a preview below or find the full article here