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
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:
Du har mulighed for at vælge mellem tre forskellige datoer:
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
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
Jakob Bundgaard, Peter Koerver Schmidt and Michael Tell have published an article (in Danish) on the transposition of the Anti-Tax Avoidance Directive.
Read it here
Professor Anders Nørgaard Laursen has published a new article with comments on the case SKM2018.367HR, concerning the classification of a foreign trust, with an emphasis on the relationship between domestic law and tax treaties.
Read the article here
Peter Koerver Schmidt and Louise Fjord Kjærsgaard have published a new article on the allocation of the right to tax income from digital intermediary platforms – challenges and possibilities for taxation in the jurisdiction of the user.
Read it here.
Michelle Dupont Astrupgaard
Administrative Coordinator
E-mail: mda@corit.dk
Louise Blichfeldt Fjord
Associate Partner and Assistant Professor, Ph.D.
E-mail: lbf@corit.dk
Mobile: +45 51 21 05 20
Louise advises on all matters within Danish and international corporate tax law. She possesses a special expertise within the field of corporate taxation, international tax law, digitalized business models, incentive schemes, transactions and structuring, investments, M&A and transfer pricing.
Moreover, Louise is a leading expert on international tax treatment of highly digitalized business models, with a specific emphasis on blockchain, cloud computing, and intermediary platforms. Louise holds a Ph.D. degree in this topic focusing on the allocation of taxing rights under tax treaties.
Louise has, for several years, been active in the academic world primarily as academic staff and by lecturing at Copenhagen Business School. Further, Louise is national correspondent and summary author for IBFD.
Finally, Louise is representative of the Danish branch of Young IFA Network (Dansk Skattevidenskabelig Forening).
Professional experience
2023 – Associate Partner, CORIT Advisory
2021 – Assistant Professor, Copenhagen Business School, Frederiksberg
2021 – 2023 Director, CORIT Advisory
2018 – 2021 Senior Associate, CORIT Advisory
2018 Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2015 – 2018 Associate, CORIT Advisory
Education
2021 Ph.D. Fellow, Copenhagen Business School, Frederiksberg 2018-2021
2016 Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2015 London School of Economics and Political Science, Advanced Corporate Finance, United Kingdom
2014 Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
Publications
2024
2023
2022
2021
2020
2019
2018
2017
2016
Magnus Vagtborg
Senior Consultant, Master of Laws, LL.M.
E-mail: mv@corit.dk
Magnus generally advises on all elements relating to international global mobility taxation and associated fields of secondment and expatriation. In addition he provides advice on International hiring-out of labour, hydrocarbon taxation, entry/exit-taxation, compliance, payroll and tax returns for individuals as well as structure of assignments, BIK and incentives. Moreover, Magnus provides updates for IBFD’s ITA guide on taxation of individuals in Denmark. Lastly, he is also External Lecturer in tax law at Aarhus University.
Lastly, he has been involved in the academic as external lector since 2011 at Aarhus University and lately Aalborg University.
Professional experience
2015 – Owner and CEO, Crossbord
2016 – External Lecturer of tax law, Aalborg University
2014 Correspondent (ITA), taxation of individuals, IBFD
2011 – 2016 External Lecturer of tax law, Aarhus University / Arhus BSS
2014 – 2015 Director, United Tax Network – Denmark
2014 Tax Manager, United Tax Network – Denmark
2010 – 2012 Senior Tax Consultant, United Tax Network – Denmark
2008 – 2012 Tax Consultant, United Tax Network – Denmark
2018 Teaching assistant, finance, Aalborg University
Education
2020 Advanced Professional Certificate in International Taxation, IBFD
2019 Executive MBA in influential leadership, AVT Business Scholl (AMBA)
2017 Board Certificate, Board Company (Board Assure)
2011 Master of Laws (LL.M.). Aalborg University
2009 Master of Business Administration and Commercial Law. Aalborg University