Jakob Bundgaard and Henrik Meldgaard has authored an article regarding the corporate income tax systems of EU member states for aggressive tax planning.
Read here.
New paper on the proposed EU Anti Tax Avoidance Directive
Jakob Bundgaard and Peter Koerver Schmidt has authored an article regarding the proposed EU Anti Tax Avoidance Directive, which provides an overview of the details of the directive. Read here
New National Report on the Topic of Revisiting Tax Avoidance
Jakob Bundgaard and Peter Koerver Schmidt has authored a National Report on the topic of revisiting tax avoidance for the 2016 conference for the European Association of tax Law Professors (EATLP). Please read the report here:
Upcoming Seminar on the EU Anti Tax Avoidance Directive
Seminar on the EU Anti Tax Avoindance Directive.
Read more here: Invitation – Understand The EU Anti Tax Avoidance Package
New Working Paper on the Commission’s Anti Tax Abuse Package
CORIT Advisory has acted as advisor to the European Commission in connection with the development of the Commission’s Anti Tax Abuse Package, which was presented on 28 January 2016. Our work, which was carried out in joint venture with Rambøll Management Consulting, can be seen here:
Koncernseminar 2016
Endnu en gang har vi hermed fornøjelsen af at invitere dig til vores årligt tilbagevendende arrangement Koncernseminar.
Seminaret henvender sig særligt til skattemedarbejdere i større koncerner og andre med 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. Foreløbigt program er:
- Kort opfølgning på emner fra sidste års arrangement – F.eks. lempelse og driftsomkostninger
- Fast driftssted – Internationale udviklingstendenser
- Praktiske udfordringer ved den udvidede definition af immaterielle aktiver i BEPS-projektet
- Selskabsfinansiering i et dansk og globalt perspektiv – Renteloft og hedging – Datterselskabssaldoen i EU-retlig belysning – Tynd kapitalisering – Præjudiciel forelæggelse fra ØLR – Internationale tendenser
- EU-skatteret – Nyheder af relevans for selskaber
- Skat i en strategisk kontekst
- Transfer pricing-strategier – Med fokus på value chain analysis
Du har mulighed for at vælge mellem tre forskellige datoer:
- Fredag den 22/1 2016, kl. 9.00-12.00.
- Torsdag den 28/1 2016, kl. 9.00-12.00.
- Onsdag den 3/2 2016, kl. 9.00-12.00.
Arrangementet afholdes på vores adresse: Lyngby Hovedgade 17, 2. sal, 2800 Kongens Lyngby.
Der er desværre begrænsede pladser, og der vil maksimalt være 15 deltagere per gang. Derfor har vi indført en mindre betaling på DKK 2.500 per deltager af hensyn til fremmøde.
Tilmelding sker på e-mail til Louise Fjord Kjærsgaard: lfk@corit.dk
New Festschrift on Tax Avoidance
CORIT members have played a significant role in the new festschrift on tax avoidance in celebration of the 50th anniversary of the Danish association under the International Fiscal Association. Jakob Bundgaard is the co-editor and co-author, while Anders Nørgaard Laursen and Peter Koerver Schmidt along with other leading experts in tax law have contributed as co-authors.
The festschrift can be purchased here.
New Book on Business Law Anthology 2015
CORIT staff members Katja Dyppel Weber, Michael Tell and Peter Koerver Schmidt have contributed to Copenhagen Business School’s “Business Law Anthology 2015” (Erhvervsretlige emner 2015). Katja’s contribution analyzes new administrative case law concerning Danish taxation of financial contracts with specific focus on contracts connected to business activities. Michael’s contribution discusses the interaction between the design of corporate tax rules and EU state aid rules. Finally, Peter’s contribution deals with the new Sec. 16 K of the Danish Tax Assessment Act, which entails that a Danish settlor of a foreign trust under certain circumstances has to include the trust’s income in his/her own taxable income.
The book can be purchased here.
CORIT Advisory now Advices on Value Chain Analysis
CORIT Advisory now advices on value chain analysis, which has become pivotal in the post-BEPS environment. We believe that going forward multinationals will benefit much from a transfer pricing approach based on transparency and substance. Our solutions for value chain analysis is meant as a step in that direction, ensuring that the transfer pricing exercise in the future – whether involving tax authorities or not – can be based on a clear and detailed fact patterns about the value chain.
Please read more here or contact:
Jakob Bundgaard
Managing director,
E-mail: jb@corit.dk
Mobile: +45 40 42 22 84
Christian Plesner Rossing
Technical advisor,
E-mail: cpr@corit.dk
Mobile: +45 51 22 24 26
New book on intellectual property
Our contribution consists of two chapters. Chapter 4 contains an analysis of the consequences in Danish tax law with respect to transfer, amortization and licensing of intellectual property (IP). Special attention is devoted to intra-group transfers and mitigation of international tax planning. Chapter 5 deals with the rules on Danish withholding tax on royalties. Moreover, the relevant rules with respect to international double taxation, tax treaties and the Interest and Royalty Directive are explained.
The book can be purchased here.