Author: Simone Kronborg Riis

Louise Blichfeldt Fjord
Partner and Associate Professor, Ph.D.

E-mail: lbf@corit.dk
Mobile: +45 51 21 05 20

Louise Blichfeldt Fjord is the head of transfer pricing services as well as a member of the management team of the firm. Under her management the transfer pricing service offering covers the full circle of advisory, compliance and dispute resolution within this field. In addition to this as part of our approach Louise specializes in bridging transfer pricing with Danish and international corporate tax law. She possesses a special expertise within the field of strategic transfer pricing, IP structures, withholding taxes and permanent establishments

Moreover, Louise is a leading expert in and holds a Ph.D. degree focusing on the allocation of taxing rights under tax treaties within digitalized business models.

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

2026 –            Partner, CORIT Advisory
2026 –            Associate Professor, Copenhagen Business School, Frederiksberg                                                                                                                                                        2023 – 2025  Associate Partner, CORIT Advisory
2021 – 2026  Assistant Professor, Copenhagen Business School, Frederiksberg
2021 – 2023  Director, CORIT Advisory
2018 – 2021  Senior Associate, CORIT Advisory
2018 – 2018   Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2015 – 2018  Associate, CORIT Advisory

Education

2017          Ph.D. of International Tax Law, Copenhagen Business School, Frederiksberg
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

2026

• “Transfer Pricing Considerations on Lost Profit Potential” Tax Notes International, Co-authors: Andrea Højgaard Jørgensen and Katja Dyppel Weber.

2025

• “A Transfer Pricing Perspective on the Green Transition”, Tax Notes International, co-authors: Katja Dyppel Weber and Karl Berlin
• “The Sea as a Place of Business”, Tax Notes International, Co-author: Karl Berlin.
• “Anthology Contribution in “Denmark in Taxation and Inequalities””, ed. Rita de la Feria, p. 439-458 (IBFD Publishing 2025), Co-author: Peter Koerver Schmidt.

2024

• “Crypto Assets: Tax Law and Policy”, WU – Tax Law and Policy Series, Co-authors: Rosa Maria Rodrigues de Abreu et al.
• “Skattemæssige udfordringer ved Remote Workers”, SR-Skat, No. 4, Karnov.

2023

•  Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive, Intertax, Volume 51, Issue 6/7 [pre-publication] (2023) pp. 1 – 15, co-author: Mark Ørberg.
• The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Peter Koerver Schmidt.

2022

• “Cahiers de droit fiscal international”, vol. 106B: Big data and tax – domestic and international taxation of data driven business, p. 303-320, IFA, co-author: Jakob Bundgaard.

2021

• “Allocation of the Right to Tax Income from Digital Products and Services – A legal analysis of international tax treaty law”, Copenhagen Business School, CBS LAW, PhD Series No. 27.
• “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
• “Taxation and Value Creation”, IBFD, Chapter 17, p. 341-352.
• “The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States”, Intertax (vol. 49, issue 8/9).

2020

• “Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings”, Intertax, Volume 48, Issue 10, p. 879-903.
• “Taxable Presence and Highly Digitalized Business Model”, Tax Notes International, Vol. 97, No. 9, (30 pages), co-author: Jakob Bundgaard.

2019

• “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Henrik Guldhammer Nielsen and Michael Tell.
• “Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt”, SR.2019.0346, SR-Skat, (10 pages).
• “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service”, World Tax Journal, 2019 vol. 11, issue 3, (25 pages).
• “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, Intertax, 2019, vol. 47, issue 5 and 7, (15 pages), co-author: Autilia Arfwidsson.
• “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Michael Tell.

2018

• “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, 2018, (26 pages), co-author: Peter Koever Schmidt.
• “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018, (3 pages), co-author: Katja Dyppel Weber.
• “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR-skat, 2018, SR.2018.308, (6 pages), co-authors: Katja Dyppel Weber and Michael Tell.
• “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States”, Intertax, 2018, (9 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
• “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 2018, (4 pages), co-author: Jakob Bundgaard.
• “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018, (4 pages), co-author: Katja Dyppel Weber.
• “Skattemæssig behandling af virtuelle valutaer”, TfS, 2018, 1, Karnov Group, (12 pages), co-author: Katja Dyppel Weber.

2017

• “Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group, (4 pages), co-author: Jakob Bundgaard.
• “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228, (7 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.

2016

• “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, SKAT Udland 2016/11, (12 pages), co-author: Jolande Lærke Jørnsgård.

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

Peter Koerver Schmidt
Academic Advisor, Professor, Ph.D.

E-mail: pks@corit.dk
Mobile: +45 23 63 85 88

Peter has experience on all matters within corporate tax and possesses significant technical and academic competences. He is broadly respected for his knowledge within international tax and anti-avoidance legislation. Moreover, Peter has extensive knowledge of EU tax law. In 2013 he successfully defended a PhD thesis concerning taxation of controlled foreign companies. Subsequently, Peter has authored multiple books as well as articles in acknowledged law journals.

Professional experience

2023 –              Professor, Law Department, Copenhagen Business School

2019 – 2023    Professor with special responsibilities, Law Department, Copenhagen Business School
2018 –              Academic Advisor, CORIT Advisory and CORIT Academic
2014 – 2018     Technical Advisor, CORIT Advisory and CORIT Academic
2016 – 2019     Associate Professor, Law Department, Copenhagen Business School
2016                  Visiting Researcher at New York University, School of Law, The International Tax Program
2013 – 2016     Assistant Professor, Copenhagen Business School, Law Department
2013 – 2014     Senior Associate, CORIT Advisory and CORIT Academic
2009 – 2013     Tax Manager, Deloitte, Cross Border Tax, Copenhagen
2008 – 2009     Senior Tax Consultant, Deloitte, Transaction Services (M&A)
2007 – 2008     Stagiaire, European Commission, Directorate-General for Taxation and Customs Union
2004 – 2007     Tax Consultant, Deloitte, Corporate Tax (Small and Medium sized Enterprises)
2004                  Legal Assistant, Bech-Bruun Law Firm, Tax Department

Education

2013                  PhD in tax law, Copenhagen Business School, Law Department, Doctoral School of LIMAC
2012                  Visiting Scholar, University of California at Berkeley, Berkeley Law School (Boalt Hall)
2005                  Master of Science in Business Administration and Commercial Law, Copenhagen Business School
2003                  Erasmus student, Universitá Commerciale L. Bocconi, Milan

Publications

2025

• Danish Implementation of the OECD Global Minimum Tax – Fighting the “Race-to-the-Bottom” Through Complex Legislation.
• “Designing Net Wealth Taxes – Challenges in Valuing Shares in Unlisted Companies”, IBFD, World Tax Journal, vol. 17, no. 3.
• “Anthology Contribution in “Denmark in Taxation and Inequalities””, ed. Rita de la Feria, p. 439-458 (IBFD Publishing 2025), Co-author: Louise Blichfeldt Fjord.

2024

• “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (3. edition 2024), co-authors: Katja Dyppel Weber and Michael Tell.
• “Simplificering og harmonisering af selskabsbeskatningen i EU – Kommissionen gør endnu et forsøg”, SR-Skat, no. 1, Karnov.

2023

• Constitutional Limits on Taxation in Denmark, Review of International and European Economic Law, Vol. 2, No. 3, 2023, p. 92-103, Co-author: Mark Ørberg.
• Formuebeskatning i Danmark : Aktuel debat om en gammel kending, Juristen, Vol. 105, No. 1, 4.2023, p. 34-42.
• Driftsomkostninger og andre fradrag + Internationale forhold, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen, Djøf Forlag 2023, p. 79-96 og 473-502, Co-authors: Christian Skovgaard Hansen, Troels Michael Lilja & Michael Tell
• The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Louise Blichfeldt Fjord.

2022

• Tax History – Danish National Report, in “EATLP International Tax Series”, vol. 20, 2022, p. 243-262, edited by Peter Essers, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: Helle Vogt and Jacob Graff Nielsen.
• Beskatning af arv og gaver med fokus på overdragelse af erhvervsvirksomhed inden for familien – forskelle i den dansk-svenske retsudvikling, in: ”Festskrift til Robert Påhlsson”, 2022, p. 277-293, edited by Nick Dimitrievski et al., Iustus förlag, Uppsala.

• Direktivforslaget om global minimumsbeskatning i lyset af den fri etableringsret, SR-skat, vol. 03.

2021

• Implementeringen af skatteundgåelsesdirektivets CFC-regler i dansk ret – en retlig analyse med komparative og EU-retlige overvejelser, SR-skat, 2021, no. 33, issue 6, p. 255-270, Karnov Group, Copenhagen.
• Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?, Nordic Tax Journal, no. 20, issue 1, pp. 29-44,  Sciendo – De Gruyter Open, Warsaw.
• Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation,  no. 61, issue 10, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: David Kleist and Juha Lindgren.

2020

• “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, p. 59-86.
• “Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?”, Nordic Tax Journal, (16 pages).
• “A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law”, Intertax, no. 48, issue 11, pp. 983-997, Kluwer Law International, Alphen aan den Rijn.
• “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Katja Dyppel Weber and Michael Tell.
• “Reconstructing the Treaty Network– Danish Branch Report”, SSRN.
• “Responsible Tax in Multinational Enterprises – Why and How?”, SSRN, No. 20-02, (24 pages).
• “The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment”, in Tax Sustainability in an EU and International Context, IBFD.
• “Implementing Key BEPS Actions: Where Do We Stand?”, Danish report, IBFD (7 pages), co-author: Jakob Bundgaard.

2019

• “Abuse and Avoidance – A Contemporary Analysis of Danish Tax Law”, European and International Journal of Tax Law, issue 4, p. 489-499, (22 pages).
• “Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model”, Nordic Tax Journal, (25 pages).
• “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 0053 (10 pages), co-author: Jakob Bundgaard and Michael Tell.

2018

• “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, (26 pages), co-author: Louise Fjord Kjærsgaard.
• “The Creation of a Permanent Establishment Through the Use of Subcontracting – A new Danish Ruling Adds to the Discussion”, Intertax, vol. 46, issue 2, pp. 172-176.
• “The Emergence of Denmark’s Tax Treaty Network — A Historical View”, Nordic Tax Journal, issue 1, pp. 49-63.
• “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup.

2017

• “Erhvervsretlige emner 1917-2017”, (1. edition 2017) Djøf forlag (Co-author), (p. 225-254).
• “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, IBFD, Vol. 15, p. 261-284, co-author: Jakob Bundgaard.
• “Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse – justeret fokus i kommissionens harmoniseringsbestræbelser på selskabsskatteområdet”, Skat Udland, SU 2017, 83, Karnov Group, (8 pages).

2016

• “Den digitale økonomi som skatteretlig udfordring” in Liber Amicorum Peter Møgelvang Hansen, 2016, pp. 489-508, edited by Børge Dahl, Thomas Riis and Jan Trzaskowski, Ex Tuto Publishing.
• “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU”, SR-SKAT 6/2016, (7 pages), co-author Jakob Bundgaard.
• “Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment”, Nordic Tax Journal, May 2016, (26 pages).
• “Kommissionens forslag til et Anti-Tax Avoidance Directive”, SR-SKAT nr. 2016-3, (13 pages), Cco-author: Jakob Bundgaard.
• “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, European Association of Tax Law Professors, National Reports, Denmark, (21 pages), co-author: Jakob Bundgaard.
• “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Wolters Kluwer, (10 pages).

2015

• “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-author), (p. 291-306).
• “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-author), (p. 85-132 and 133-156).
• “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (1. edition 2015). co-authors: Michael Tell and Katja Dyppel Weber.
• “Når multinationale selskaber skal betale en fair andel i skat”, TfS 2015 238, April 2015, (11 pages).
  “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, SU 2015, 38, February 2015, (8 pages), co-author: Jakob Bundgaard.

2014

• “Øvrige værnsreglers betydning ved dansk CFC-beskatning”, SR-SKAT, November 2014, (6 pages).
  “Corporate Taxation and the International Challenge”, Nordic Tax Journal 2014 issue 2 pp. 113-131, October 2014, (19 pages).
• “Definitionen af CFC-indkomst og adgangen til dispensation – en kommentar til to nyere afgørelser”, SR-SKAT nr. 3 p. 162 et seq, June 2014, (6 pages).
• “Tax Risk Management”, (Country Chapter), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Katja Dyppel Weber & Michael Tell.
  “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014, (9 pages).
• “Are the Danish CFC Rules in Conflict with the Freedom of Establishment? – An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law”, European Taxation vol. 54, no. 1, January 2014, (7 pages).

2013

• “Dansk CFC-beskatning – i et internationalt og komparativt perspektiv”, Karnov Group, 2013.
• “The Taxation of Foreign Passive Income for Groups of Companies” (Danish branch report), Prepared for the 67th IFA Congress held in Copenhagen. Published in Cahiers de droit fiscal international, Vol. 98a, 2013, p. 259-277, Sdu Fiscale & Financiële Uitgivers.
• “Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit Gemeinshafts- und Abkommensrecht”, Internationales Steuerrecht (IStR), 2013, p. 417-423, co-author: Markus Schneider.

2012

• ”Danske CFC-regler og dobbeltbeskatningsoverenskomster”, SR-Skat, 2012, no. 5 (p. 307-327).

2011

• ”Dispensation fra CFC-reglerne for selskaber”, Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – p. 903-914).
• ”CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase”, Revision & Regnskabsvæsen (RR 2011, no. 7, p. 40-49), co-author: Jakob Bundgaard.
• ”En fælleseuropæisk konsolideret selskabsskattebase”, INSPI (2011, no. 7/8, p. 6-13). co-author: Jakob Bundgaard.

2010

• ”Kapitalfonde i dansk og international skatteret”, 2010, Ex Tuto Publishing, (p. 70-94 and p. 225-244), editor Jakob Bundgaard.
• “Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions” (Danish branch report), prepared for the 64th IFA Congress held in Rome, published in Cahiers de droit fiscal international, Vol. 95a, 2010, p. 261-279, Sdu Fiscale & Financiële Uitgivers, co-author: Jakob Bundgaard.
• ”Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – p. 625-631), co-author: Jakob Bundgaard.

2009

• ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – p. 2747-2760), co-author: Jakob Bundgaard.

2008

• ”Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen”, Revision & Regnskabsvæsen (RR, 2008, no. 11, p. 64-72), co-author: Per Randrup Mikkelsen.
• ”En fælles EU-selskabsskattebase”, Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – p. 95-101).
• ”M&A Tax Fundamentals”, 2008, International Bureau of Fiscal Documentation (p. 63-72), editor Anuschka Bakker.
• ”Immaterialret – indhold, værdiansættelse og skat”, 2008, Thomson Reuters (p. 367-412), co-author: Jakob Bundgaard, editor Lars Karnøe.

2005-2007

• ”Overdragelse af aktier med skattemæssig succession – pengetankreglen”, Tidsskrift for skatter og afgifter (TfS 2007, 671 – p. 2805-2810), co-author: Per Randrup Mikkelsen.
• ”Medarbejderobligationer”, INSPI (2007, no. 3, p. 16-19), co-author: Søren Keller.
• ”Beskatning af foreninger”, IUR-Information (2005, no. 9, p. 8-10).

Anders Nørgaard Laursen
Of Counsel, Professor, Ph.D.

E-mail: anl@corit.dk
Mobile: +45 40 84 55 22

Anders advises on all matters within corporate tax and international tax. Anders possesses significant technical competences and is broadly respected for his knowledge within international tax. Moreover, Anders is a leading expert on taxation of permanent establishments. In 2011 he successfully defended a PhD thesis on this topic.

Professional experience

2016 –               Professor, University of Aarhus
2014 –               Technical advisor, CORIT Advisory P/S
2011 – 2016     Associate professor, University of Aarhus
2008 – 2011     Ph.d.-stipendiat v/Erhvervsjuridisk Institut, Handelshøjskolen, University of Aarhus
2006 – 2008     Tax Consultant/Assistant Manager – United Tax Network

Education

2011                  Ph.D. in tax law. Aarhus Universitet
2006                  Master of Business Administration and Commercial Law

Publications

2023

• “International skatteret”, Taxo, no. 4, Karnov.
• “Ligningslovens § 33 A og ophold i udlandet”,  SR-Skat, No. 1, 2023, s. 5-7, Karnov.
• “Præcedens – Vedligeholdelse eller forbedring?”, Taxo, No. 4, 2023.
• “Lærebog om indkomstskat”, 20. udg., Djøf Forlag, co-authors: Jane Bolander; Liselotte Madsen; Anders N. Laursen; Inge Langhave.

2022

• “Tupperware dommen: Selvstændigt erhvervsdrivende eller lønmodtager?”, Taxo, No. 5, Karnov.
• “Kommentar til statsskatteloven”, Karnovs Lovsamling, 2022, Karnov.
• “Kommentarer til udvalgte afgørelser: Tilsynsarbejde og fast driftssted”, R&R, No. 2, Karnov, s. 90-94.
• “Fast driftssted og hjemmekontorer”, SR-Skat, Bind 2022, nr. 136, 2022, s. 136-148.
• “Indtægtsnydelsesret med udlagt kapitalejer uden båndlæggelse, rette indkomstmodtager og udbytte”, R&R, No. 8, Karnov, s. 94-100.
• “International skatteret 2021-2022(1)”, SR-Skat, 2022, s. 93-102.
• “International skatteret 2021-2022 (2)”, SR-Skat, No. 8, SR.2022.323, 2022, s. 323-330.
• “Kähler-dommen: delsalg og delkøb og den ideelle andel af et interessentskab”,
  Taxo, No. 8, 2022, s. 20-25.

2021

• “International Skatteret 2020-2021”, Karnov, 2021.
• “Kommentarer til udvalgte afgørelser – Tilflytning og 10-dages reglen”, Taxo R&R, No. 1, 2021.
• “Hjemmehørende i en kontraherende stat og begreberne “kollektivt investeringsinstitut” og kollektivt investeringsinstrument””, Taxo R&R, no. 9, 2021.
• “Nye regler om fast driftssted i dansk ret”, Taxo R&R, no. 10, 2021.
• “Rentefikseringsdommen”, Taxo, no. 3, 2021
• “Kruse-dommen Kommanditisters fradragskonto og praksisændringer”, Taxo, 2021.
• “Lærebog om Indkomstsskat”, Djøf Forlag, 2021, Co-authors:  Jane Bolander, Liselotte Madsen, Inge Langhave.

2020

• “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, 2020, p. 119-141.
• “Skatteret – Grundlæggende principper”, 2020.
• “Underleverandører og fast drifts-sted: nogle kritiske bemærkninger til SKM2019.334.VLR”, 2020, (6 pages).
• “International Skatteret”, Karnov, 2020.
• “Præcedens: California Kleindienst”, Taxo 2020, no. 3 (3 pages).
• “Aktieombytning: udbytte eller aktieavance? – nogle bemærkninger om omgåelse mv.”, 2020 (8 pages).
• “Playboy-dommen – selskabers skatteretlige nationalitet”, 2020.
• “Gevinst på gæld og den retskildemæssige værdi af den juridiske vejledning – nogle kritiske  bemærkninger til SKM2020.64.LSR”, Karnov 2020.

2019

• “International skatteret 2018-2019”, SR.2019.324, (8 pages).
• Aage Haugland-dommen. Taxo, 2019, no. 2, (2 pages).
• “Kommentarer til udvalgte afgørelser – Fuld skattepligt ved tilflytning og betydningen af kendelser, som er offentliggjort uden SKM-nummer”. R&R 2019.9, (7 pages).
• “Fast driftsstedsbegrebet i intern dansk ret og betydningen af 2017-opdateringen af OECD’s modeloverenskomst”, SR-skat, 2019, 0184, (10 pages).
• “Kommentarer til udvalgte afgørelser: Overførsel af en gevinstmulighed, beskatning af urealiserede værdistigninger på anparter og A/B-modeller”, R&R, 2019.4, (7 pages).

2018

• “Kommentarer til udvalgte afgørelser – Skattemæssig kvalifikation af en udenlandsk fond og forholdet mellem intern ret og dobbeltbeskatningsoverenskomsterne”, R&R, 2018, 0071, (7 pages).
• “Skattemæssig kvalifikation af en udenlandsk fond, dobbeltbeskatningsoverenskomstbeskyttelse og EU-retten”, Karnov R&R, 2018, (7 pages).
• “Kommentarer til udvalgte afgørelser Minktæver, juletræsavlere og andet godtfolk – hvornår udøver et udenlandsk foretagende virksomhed her i landet?”, Karnov R&R, 2018, (9 pages).
• “International skatteret 2017-2018”, Karnov SR-skat 2018, (pages 9).
• “Ændringer af fast driftsstedsdefinitionen afledt af BEPS-projektet”, Karnov SR, 2018 ,(19 pages).
• “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell and Lars Bo Aarup.

2017

• “Kommentarer til udvalgte afgørelser – Tilflytning og fuld skattepligt: hvad ligner egentlig ferie?”, (SKM2017.180.LSR), RR 2017 SM 8, (5 pages).
• “International skatteret 2016-2017”, SR-Skat 2017, 198 f.f., (11 pages).
• “Kommentarer til udvalgte afgørelser – Avancebeskatning ved afståelse af aktier i udenlandsk selskab, EU-retten og tredjelande”, (SKM2016.154.SR), RR.SM2017.91, (7 pages).

2016

• “Kommenterede udvalgte afgørelser SKM2016.281.HR – Rette indkomstmodtager og udbytte”, R&R 2016.0101, (5 pages).
• “Kommentarer til udvalgte afgørelser SKM2015.634.SR og SKM2015.644.SR – fast driftssted”, R&R, (6 pages).
• “International skatteret 2015-2016”, SR-SKAT, (8 pages).

2015

• “Arbejdsudleje – Regelkollission, overgang i skattepligt og indeholdelsesforpligtelse”, TfS 2015 440, (9 pages).
• “Genoptagelse efter C-48/13, Nordea Bank Danmark – styresignal i høring”, SR-SKAT online, (4 pages).
• “International skatteret 2014-2015”, SR-SKAT online, (7 pages).

2014

• “OECD’s Modeloverenskomst og FN’s Modeloverenskomst – en sammenligning, SU 2014, 367, December 2014, (10 pages).
• “The Nordea Bank Case (C-4813)”, Nordic Tax Review 2014, Issue 2 pp. 231-242, October 2014 (12 pages).
• “Exitskat og henstandssaldoen – er der fradrag for renter? Om ministersvar og lovfortolkning”, TfS 2014, 732, October 2014, (5 pages).
• “International skatteret 2013-2014”, SR-Skat online, SR.2014.0216, October 2014, (8 pages).
• “Praktisk internasjonal skatterett og internprising“, Review, Ole Gjems-Onstad & Eivind Furuseth (red.), Nordisk Tidsskrift for Selskabsret, pp. 150-151, 2014/1.
• “Entreprisevirksomhed og fast driftssted” (peer review), SR-Skat, pp. 31-47, 2014/1.

2013

• “International skatteret”, SR-Skat 2013/4, pp. 2-17-225, 2012-2013.
• “Nogle bemærkninger om hjemting som betingelse for begrænset skattepligt af lønindkomst” (peer review), SR-Skat, pp.158-170, 2013/3.
• “Lærebog om indkomstskat”, kap. 37: International skatteret, pp. 5-12, 39, Aage Michelsen m.fl., vol. 15, 2013 Jurist- og Økonomforbundets Forlag.
• “Selskaber: aktuelle emner, Selskabers mobilitet – skatteretlige problemstillinger”, pp. 26, Mette Neville m.fl. (red.), Jurist- og Økonomforbundets Forlag, 2013.

2012

• “Permanent Establishment – an analysis of article 5 of the OECD Model”, Jane Bolander (red.), Yearbook for Nordic Tax Research, pp. 8, 2012.
• “Enhanced Efforts against Perceived No-Tax Corporations” (peer review), International Transfer Pricing Journal pp. 420-425, 2012/6.
• “Corporate Loss Utilization through Aggressive Tax Planning” (peer review), International Transfer Pricing Journal pp. 342-349, 2012/5.
• ”Fast driftssted – foreslåede ændringer af kommentarerne til OECD’s Modeloverenskomst” (peer review), SR-Skat, pp. 45-58, 2012/1.
• ”Kommissionærer og fast driftssted i lyset af Dell-sagen” (peer review), Skat Udland 2012, 140.
• “Lidt mere om subjektiv skattepligt for selskaber med begrænset ansvar”, Tidsskrift for Skatter og afgifter 2012, 799.
• ”Enterprise services”, Skat Udland 2012, 309, 2012, co-author: Philip Noes.
• ”Subjektiv skattepligt for ”selskab med begrænset ansvar” omfattet af SEL § 1, stk. 1, nr. 2 – en kritisk kommentar til TfS 2021, 281 LSR” (peer review), Tidsskrift for Skatter og afgifter 2012, 333.
• “Cahiers de Droit Fiscal International”, Arvid Aage Skaar m.fl., Vol. 97a 2012 (Enterprise Services (Denmark), pp. 16, 2012.

2011

• “Iværksætteraktier – L94”, Revision og Regnskabsvæsen 2011/11 pp. 58-66, 2011.
• “Repræsentant med hjemmekontor” (peer review), Tidsskrift for Skatter og afgifter 2011, 684.
• ”Fast driftssted”, Jurist- og Økonomforbundets Forlag, 2011.

2010

• “Dobbeltbeskatningsoverenskomsterne og EU-retten” (peer review), Skat Udland 2010, 70.

Michael Tell
Specialist Partner and Associate Professor, Ph.D.

E-mail: mt@corit.dk
Mobile: +45 40 42 22 99

Michael advises on all matters within corporate tax and international tax and possess a special expertise within the field of incentive schemes, cross border transactions, structuring and corporate finance.

Moreover, Michael is a leading expert on corporate financing and tax, with a specific emphasis on international interest limitation legislation. Michael holds a Ph.D. degree in this topic.

Professional experience

2023 –               Specialist Partner, CORIT Advisory
2018 – 2023     Associate Partner, CORIT Advisory
2015 –               Associate Professor, Law Department, Copenhagen Business School
2012 – 2018     Senior Associate CORIT Advisory and CORIT Academic
2017                  Visiting Professor, New York University, New York, USA
2017                  Visiting Professor, University of British Columbia, Vancouver, Canada
2012 – 2015     Assistant Professor, Law Department, Copenhagen Business School
2011                  Visiting Scholar, UC Berkeley, California, USA
2009 – 2011     PhD Fellow, Law Department, Copenhagen Business School
2007 – 2008     Accura Advokatpartnerselskab. M.Sc. in Business Administration and Commercial Law

Education

2012                  Ph.D. in tax law. Copenhagen Business School.
2007                  Master of Business Administration and Commercial Law. Copenhagen Business School

Publications

2024

• “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (3. edition 2024), co-authors: Peter Koerver Schmidt and Katja Dyppel Weber.

• “Fradrag for endelige underskud”, SR-SKAT, no. 1, Karnov.

2023

• “Udvalgte problemstillinger vedrørende SEL § 2 D”,  SR-Skat, no. 7, Karnov.
• “Driftsomkostninger og andre fradrag + Internationale forhold, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen”, Djøf Forlag 2023, p. 79-96 og 473-502, Co-authors: Christian Skovgaard Hansen, Troels Michael Lilja & Peter Koerver Schmidt.

2022

• “Cahiers de droit fiscal international”, vol. 106A: Group approach and separate entity approach in domestic and international tax law, p. 307-326, IFA, co-author: Katja Dyppel Weber.

2021

• “Kvalifikationen af udenlandske enheder – forsøg på systematisering af nyere praksis fra perioden 2013-2021”. Taxo 2021, no. 7, co-authors: Jakob Bundgaard, Sofie Cecilie Friis.
• “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Louise Fjord Kjærsgaard.
• “Fradrag i Danmark for underskud i udenlandske datterselskaber samt vedrørende faste driftssteder og fast ejendom beliggende i udlandet”, SR-Skat, Karnov, 2021, (10 pages).

2020

• “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, 2020, p. 23-58, co-author: Jakob Bundgaard.
• “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Katja Dyppel Weber and Peter Koerver Schmidt.
• “Corporate Taxation, Group Debt Funding and Base Erosion in The Preference of Debt over Equity for Tax Purposes”, (eds. Peter H.J. Essers et al.) Wolter Kluwer, Series on European Taxation (17 pages), co-author: Jakob Bundgaard.

2019

• “Nyt fra EU-domstolen om sambeskatning og grænseoverskridende underskudsudnyttelse”, SR.2019.377, (9 pages).
• “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Louise Fjord Kjærsgaard and Henrik Guldhammer Nielsen.
• “Interest Deduction: The implementation of BEPS Action 4”, IFA Congress, London, Cahiers de droit fiscal international, vol. 104a, (18 pages).
• “EU-domstolen underkender danske regler der begrænser anvendelsen af underskud opstået i udlandet (Bevola-sagen)”, Skat udland, 2019, 0006, (6 pages).
• “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Louise Fjord Kjærsgaard.
• “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 2019,53 (10 pages), co-authors: Jakob Bundgaard and Peter Koerver Schmidt.

2018

• “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR.2018.308, (6 pages), co-authors: Louise Fjord Kjærsgaard and Katja Dyppel Weber.
• “Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU-retligt perspektiv”, SU 2018, 116 84 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
• “Politikerne “afsporer” skattedebat og leverer “uværdig” kritik”, 22 May 2018 (3 pages), co-author: Lars Bo Aarup.
• “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Taxation (10 pages), co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Anders Nørgaard Laursen and Lars Bo Aarup.
• Danish national report on “Tax Transparency”– EATLP Annual Congress Zurich, IBFD, (12 pages).

2017

• “Erhvervsretlige emner 1917-2017”, (1. edition 2017) Djøf forlag (Co-author), (p. 203-224).
• “Interest Limitation Rules in the Post-BEPS Era”, Intertax, 2017, p. 750-763.
• “Tynd kapitalisering – EU-retlig uforenelighed af danske regler i Masco C-593/14.”, Skat Udland, 2017, 196 (7 pages).

2016

• “Erhvervsbeskatning – med fokus på personselskaber og virksomhedsordningen”, DJØF/Jurist og Økonomforbundet, p. 115-154.
• “Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?”, Nordic Tax Journal 2015, (11 pages), co-author: Karen Boll.

2015

• “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag, (co-author), (p. 307-324).
• “Corporate Bonds in Denmark”, Intertax, Vol. 43, Issue 8 & 9, 2015.
• “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (1. edition 2015), co-authors: Peter Koerver Schmidt and Katja Dyppel Weber.
• “Sambeskatning og udnyttelse af underskud på tværs af grænser – Kommissionen mod Storbritannien C-172/13″, SR-SKAT, March 2015, (5 pages).
• “Taxation of Various Crowdfunding Alternatives”, Derivatives & Financial Instruments, 2015 (Volume 17), No. 1, 22 January 2015 (7 pages), co-author: Steffen Bonde Jensen.

2014

• “Tax Risk Management”, (Country Chapter), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Katja Dyppel Weber & Peter Koerver Schmidt.
• “Renteloftet og faste driftssteder i udlandet – i lyset af Argenta”, C-350/11, SU 2014 2.
• “Exit Taxation within the European Union/European Economic Area – After Commission v. Denmark (C-261/11)”, European Taxation, 2014.

2013

• “Interest Limitation Rules – an Analysis of the Danish Legislation”, Nordic Tax Journal, 2013.
• “Exit Taxation After Commission v Denmark C-261-11”, Global Tax Weekly, Issue 56, December 5, 2013, (7 pages).
• “EU-retten og danske rentebeskæringsregler”, SR.2013.0101, May 2013, (6 pages).

2012

• “Subjektiv skattepligt for selskaber: Registrerings- og hovedsædekriteriet i SEL § 1”, TfS 2012 740, (7 pages).
• “Ledelsens sæde – Fuld skattepligt for udenlandske selskaber med dansk ledelse”, INSPI 2012/9, (9 pages).
• “Fradragsbeskæring af finansieringsudgifter”, Jurist- og Økonomforbundets Forlag (1. edition 2012).
• “EBIT-saldoen – en kommentar til TfS 2012, 486”, TfS 2012, 573, (4 pages).
• “Renteloftet og faste driftssteder i udlandet”, SU 2012, 272, (12 pages).
• “Tynd kapitalisering og kontrolleret gæld”, Tidsskrift for Skatter og Afgifter, 2012, 351, (13 pages).

2011

• ”Udviklingslinjer i praksis vedrørende tynd kapitalisering”, Tidsskrift for Skatter og Afgifter, 2011, 104 (14 pages), co-author: Jakob Bundgaard.

2010

• “Tax Neutrality in Corporate Financing”, CORIT Discussion Paper, No. 5. 2009, Studi Tributi Europae (European Tax Studies) 1/2010, University of Bologna, 2010, (19 pages), co-author: Jakob Bundgaard.