Michael Tell was the Danish national reporter for the 2018 EATLP Congress in Zürich on the topic Tax Transparency.
Read the Danish national report here
Michael Tell was the Danish national reporter for the 2018 EATLP Congress in Zürich on the topic Tax Transparency.
Read the Danish national report here
CORIT member Louise Fjord Kjærsgaard has published an article i World Tax Journal under the title “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service”
In the article Louise analyses the options available to user jurisdictions for taxing the value generated by cloud computing service providers under current international tax rules. The focus is on mixed contracts, the distinction between business income and royalties and whether the provision of such services constitute a permanent establishment of the cloud computing service providers. Against this background, value creation and the fundamental principles of legal certainty, neutrality and the ability to pay tax are discussed.
The article is published in: World Tax Journal vol. 11 (2019) no. 3.
We are happy and proud to announce that CORIT staff member Peter Koerver Schmidt has been appointed Professor with special responsibilities in tax law at Copenhagen Business School. It highlights CORIT’s strong academic ties and we are pleased that Peter will continue in his role as Academic Advisor with us.
CORIT member Peter Koerver Schmidt has authored an article on the topic of permanent establishment for private equity investors.
Read the article here
Managing director Jakob Bundgaard has authored an article on the taxation of emission rights and credits regarding greenhouse gases (in Danish).
Read the article here
Michael Tell was appointed national reporter (Denmark) for the 2019 IFA conference in London on the topic Interest Deduction Limitation Legislation. The Danish national report as well as the other reports for the 2019 IFA conference in London has just been published.
Read the report here
Louise Fjord Kjærsgaard and co-author Autilia Arfwidsson have published an article on the taxation of cryptocurrencies from a Danish and Swedish perspective.
Read it here
Michael Tell has published a new article on the Danish ECJ Bevola Case (C-650/16).
The article analyses the implications of the case.
Read the article here
Professor Jakob Bundgaard has published a new article on the Danish general anti-avoidance rule following the transition from the PSD to the ATAD GAAR.
Read it here.