Read the article here
New Presentation on the ATA Directive and GAAR
See the presentation here.
New Presentation on Taxing Digital Business Activities
See the presentation here.
Commentary on the first decision on the new Danish circumvention clause
Jakob Bundgaard, Louise Fjord Kjærsgaard and Lars Bo Aarup has co-authored a paper with comments on the first decision on the new Danish circumvention clause.
Read here.
Part 2 of the article on Convertible Debt Instruments in International Tax Law
This two-part article contains an in-depth analysis of a variety of convertible debt instruments from the perspective of international tax law. Part 1 covers optional convertible instruments, mandatory and reverse convertibles, contingent convertibles, warrants and option loans and provides an overview of domestic law in a number of countries.
Read the last part of the article here
Invite to the seminar on Transfer Pricing Value Chain Analysis
CORIT Advisory P/S is hosting a seminar on transfer pricing value chain analysis.
For more information about the seminar and how to registrate, click on the link: Invitation – Value chain analysis
New paper on thin capitalization and the incompatibility of Danish law in Masco C-593/14
Michael Tell has authored an article on thin capitalization and the incompatibility of Danish regulation in Masco C- 593/14.
Read here.
A portrait has been published by Karnov Group of the managing director of CORIT Advisory
Read the portrait of Jakob Bundgaard here
New presentation on hard to value intangibles etc.
See the presentation here
New Presentations on Control in Tax Law – with paticular reference to agreement on exercise of controlling influence
See the presentations here.