In this recent article Karl Berlin discusses the tax treatment of detention and demurrage charges in shipping under double tax treaties and the Pillar 2 rules.
Find a preview below or read the full Tax Notes article here
A Tribute to the Successful Nordic Business Titans
CORIT Point Of View 2024
New Article by Karl Berlin & Daniel Rath – Offshore Support Vessels Navigate Tonnage Tax and Pillar 2 Waters
In this article Karl Berlin and Daniel Rath go through the inconsistencies of how offshore support vessels such as AHTS vessels, PSVs and platform supply vessels are treated under various European tonnage tax regimes and the proposed treatment under the OECD Pillar 2 rules, and the uncertainties this creates.
Find a preview below or read the full Tax Notes article here.
New Article by Jakob Bundgaard – Armslængdestandardens betydning ved den EU-retlige misbrugsdoktrin– EU domstolens dom i sag C-585/22 X BV.
In this recent article Jakob Bundgaard addresses the role of the arm’s length principle in the EU doctrine of abuse based on the most recent case law from the European Court of Justice.
Read the article here: https://www.karnovgroup.dk/artikler/taxo-08-2024-afsagt
New Article by Jakob Bundgaard – Armslængdedestandardens betydning ved den EU-retlige misbrugsdoktrin – EU-domstolens dom i sag C-585/22 X BV
In this recent article Jakob Bundgaard addresses the role of the arm’s length principle in the EU doctrine of abuse based on the most recent case law from the European Court of Justice.
Read the article here: Taxo 08-2024 Afsagt
New Article by Daniel Rath & Karl Berlin – Navigation af specialfartøjer i farvandet mellem tonnageskat og Søjle 2
In this recent article Karl Berlin and Daniel Rath describe the challenges the Pillar 2 rules will create for e.g. wind installation vessels under tonnage tax.
Announcement – Bjørn Sibbern new CEO of Six Group
CORIT Advisory is proud to announce that our chairman of the Board of Directors and shareholder, as of 1. Jan. 2025 is appointed as the next CEO of the Six Group. The Six Group is a Swiss based global provider of financial services and information though technology and owns stock exchanges in Switzerland and Spain. Bjørn will continue as chairman of the Board of Directors at CORIT. We congratulate Bjørn on this great achievement and sincerely appreciate our ability to attract such accomplished and talented individuals from the global elite within the financial industry.
Read the announcement here: https://www.six-group.com/en/newsroom/media-releases/2024/20241128-new-ceo-six.html
New Article by Jakob Bundgaard – The 5 W’s of Successful Private Sector Engagement In Tax Policy Issues
New Article by Jakob Bundgaard – Lempelse af udbyttebeskatningen – en rose med virkelig spidse torne
In this recent article Jakob Bundgaard criticizes the introduction of the term beneficial ownership into domestic Danish tax law in the context of a pending Bill.
Read the article here: Afsagt Taxo 07-2024.pdf
