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.
CORIT Managing director awarded prestigious tax prize
On Thursday the 27th of April our managing director Jakob Bundgaard was awarded the prestigious Karnov Tax Prize. The prize is awarded to a specialist who has contributed significantly to the development of the field of tax law. The prize was publicly revealed at an event taking place at the Danish National Museum, where the announcement and motivation was presented by Supreme Court Judge, Lars Apostoli and presented by the Danish Minister for Taxation, Karsten Lauritzen. We are humbled of this recognition which clearly reflects our relentless focus on technical skills and the interaction between academia and private practice. We are thankful and will work even harder to deserve the recognition.
Part 1 of the article Convertible Debt Instruments in International 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 article here
NEW PRESENTATION ON THE PROPOSED COMMON (CONSOLIDATED) CORPORATE TAX BASE DIRECTIVE
See the presentation here
Inauguration of Anders Nørgaard Laursen as Professor
We hope to see as many as possible to the inauguration of Anders Nørgaard Laursen as professor.
Read more here.
Upcoming Seminar on the proposed C(C)CTB Directive
Seminar on the proposed Common (Consolidated) Corporate Tax Base Directive.
Read more here: Invitation – Understand the C(C)CTB Directive
New Paper on the Anti-Tax Avoidance Directive
Jakob Bundgaard and Peter Koerver Schmidt has authored an article on the ATA-Directive that emphasizes the differences to the originally proposed directive as well as the increased risk of double taxation.
Read here.