New article by Niels Winther-Sørensen

In a new article about SAFE, Niels has analyzed how a SAFE and similar financial instruments should be qualified for tax purposes in Danish tax law. Niels analyzes the Danish Tax Council’s (Skatterådets) latest decisions on this and is critical of certain parts of the Tax Council’s practice. Regardless of the criticism of the Tax Council’s decisions, the conclusion is clear: If you want to spread the use of the SAFE in Denmark, a change to the Danish tax legislation is necessary.

Read the article here

New article by Jakob Bundgaard

In the latest edition of Taxo Jakob Bundgaard considers the current global tax policy landscape and namely whether the past decades of coordinating efforts within in tax policy will be affected by the current geo-political tendencies and eventually lead to a more hostile environment between nations in terms of tax measures.

Read the full article here

Portrait of Academic Advisor Peter Koerver Schmidt in Taxo

Our Academic Advisor Peter Koerver Schmidt has recently been portrayed in the Magazine TAXO. Based on his legal research, Peter addresses issues such as corporate tax planning, responsible tax, international developments, tax complexity, and the increasing digitalization of the economy as well as the tax administration.

Access to the full interview can be found through this link:

https://www.karnovgroup.dk/artikler/taxo-03-2034-profil 

New article by Jakob Bundgaard

The delineation of royalties in international tax law remains a hot topic. In this article Jakob Bundgaard comments on the recent Indian Hyatt case on the topic.

Read the article here

New article by Daniel Rath

In a recent article in SR-Skat (SR.2024.69), Daniel Rath has commented on the R&D tax rules, as he provides some comments on the recent developments, the criteria of the rules, and the topic of documentation.

The article is available here