CORIT member Peter Koerver Schmidt has authored an article on the topic of permanent establishment for private equity investors.
Read the article here
New article on permanet establishment
New article on taxation of climate instruments
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
The Danish national report for the IFA conference in London, has been published.
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
Managing Director Jakob Bundgaard has participated in a podcast about tax planning from a juridical perspective
New article on Taxation of Cryptocurrencies
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
New article on the Bevola-Case
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
New article on the general anti-avoidance rule after implementation of the ATAD.
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.
New Article on the generally applicable anti-avoidance rule
Jakob Bundgaard, Michael Tell and Louise Fjord Kjærsgaard have published a new article on the subject of the generally applicable anti-avoidance rule in the section 3 of the Danish Tax Assessment Act.
Read the article here
Koncernseminar 2019
Kære kollega,
Endnu en gang har vi fornøjelsen af at invitere dig til vores tilbagevendende arrangement Koncernseminar. Seminaret henvender sig særligt til skattemedarbejdere i større koncerner, CFO’er og andre der har berøring med international koncernskat.
På seminaret vil vi sætte fokus på en række af de mest aktuelle og relevante skattemæssige emner for koncerner pt. samt give vores bud på udviklingen. Program for arrangementet kan findes her.
Talere på seminaret er:
- Jakob Bundgaard
- Michael Tell
- Peter Koerver Schmidt
Du har mulighed for at vælge mellem tre forskellige datoer:
- Tirsdag den 26/3 2019, kl. 14.00-17.00
- Fredag den 29/3 2019, kl. 9.00-12.00
- Onsdag den 3/4 2019, kl. 9.00-12.00
Hvis du ikke kan deltage en af ovenstående datoer, må du endelig give lyd, så vi kan vurdere mulighederne for yderligere datoer. Du er ligeledes meget velkommen til at dele invitationen med dine kollegaer.
Arrangementet afholdes på vores adresse: Lyngby Hovedgade 17, 2. sal, 2800 Kongens Lyngby.
Der er desværre begrænsede pladser, og der vil maksimalt være 15-20 deltagere per gang. Derfor har vi indført en mindre betaling på DKK 3.000 per deltager af hensyn til fremmøde.
Vi håber ovenstående har vakt din interesse. Tilmelding kan ske på e-mail til Simone Kronborg Riis: skr@corit.dk
CORIT Advisory
Comment on the Danish Supreme Court ruling in Microsoft Transfer Pricing Case
CORIT has published our comment on Danish Supreme Court ruling in Microsoft transfer pricing case on setting the bar (i) for when transfer pricing documentation may be deemed inadequate and (ii) for when SKAT can move directly to a discretionary assessment on that basis.
Read the comment here