Category: News

International tax law is a field in which different countries’ legislation and international rules interact in a complicated system. This book “International skatteret – i et dansk perspektiv” provides a detailed and instructive introduction to international tax law and is primarily written for students. The book analyses legislation and highlights landmark judicial decisions and events.

The book is authored by CORIT team members Peter Koerver Schmidt, Michael Tell and Katja Dyppel Weber, which all are also employed at Copenhagen Business School.

The book is in Danish and can be purchased at Hans Reitzels Forlag.

KDW announcement

 

New Partner in the CORIT Advisory team

 

It is with great pride we announce that our team is strengthened by the appointment of Katja Dyppel Weber to Associate partner as of 1 July 2015.

 

Katja Dyppel Weber possesses significant technical competences and is broadly respected for her knowledge within international tax, corporate tax, financial instruments, hydrocarbon taxation, M&A, and anti-abuse legislation.

 

Katja has been an important part of the firm since the establishment. Prior to that Katja was employed with a big 4 firm. Katja holds a master degree in commercial law and business administration and a Ph.D. degree on the basis of a thesis on financial instruments. In 2014 Katja was admitted to Talent 100 in Denmark and she was recently appointed associate professor. Moreover, she is the author of a number of books and articles within corporate tax law and international tax law matters.

 

We look forward offering Katja’s services to existing and new clients in her new capacity.

Christian Plesner Rossing has written an article on the new OECD guidelines on transfer pricing documentation and their implications.

Read the article here.

New publication by Peter Koerver Schmidt and interview with Ugebrevet Mandag Morgen

In his latest article Peter Koerver Schmidt takes a closer look at the current debate concerning fair taxation of multinational enterprises (MNEs) and the widespread public impression that some MNEs undertake aggressive tax planning. It is argued that the concept aggressive tax planning is not a settled legal concept but a rather unclear policy concept. Moreover, it is argued that the uncertainty surrounding the concept and the lack of concrete guidelines entail that MNEs have to set standards for themselves with respect to international tax planning. In this respect the article concludes that elements from the corporate social responsibility discipline may provide useful guidance.

The article was published in Tidsskrift for skatter og afgifter, 2015, pp. 1655-1665. Moreover, Peter has given an interview about the article and its topic to this week’s edition of Ugebrevet Mandag Morgen.

Read the article here.

Christian Plesner Rossing gives in Økonomisk Ugebrev 2015, nr. 9, p. 16 an overview of the transfer pricing development, including SKAT’s adjustments on transfer pricing in 2014.

You can find the article here.

Jakob Bundgaard has published a blog post on www.kluwertaxlawblog.com.

The blog post discusses recent criticism of MNEs with respect to tax planning activities and claims that politicians and the media are not paying enough attention to facts in the debate.

You can read the whole blog post here.

Michael Tell has published an article in SR-SKAT.

The article analyses a recent EU case, Commission vs. United Kingdom, C-172/13 and its consequences for Danish joint taxation rules. The author finds that current Danish joint taxation rules are not consistent with EU law even though taxpayer is able to opt for international joint taxation.

Read the article here.

Jakob Bundgaard and Peter Koerver Schmidt has published an article in Skat Udland.

The article discusses a number of legislative and political tendencies that seem to have brought along increased alignment of national corporate tax regimes. Accordingly, it is argued that the states’ room for maneuver currently is under growing pressure when it comes to the design of corporate tax legislation. The conclusion is based on an analysis of a number of recent initiatives from the OECD and the European Commission.

Read the article here.

Jakob Bundgaard has published a debating feature article in Berlingske Tidende on tax consultancy. He claims that politicians judge companies for tax avoidance on a wrong basis.

Read the article here.

Christian Plesner Rossing has joined CORIT Advisory as Technical Advisor on Transfer Pricing.

Christian has co-authored an article on transfer pricing knowledge management in multinational enterprises in International Transfer Pricing Journal, IBFD.

The article discusses transfer pricing knowledge management systems, a neglected topic in the international transfer pricing and tax risk management literature. The paper provides a guiding framework for multinationals seeking to work in a more organized manner with transfer pricing knowledge management, as well as specific ideas for identifying potential weaknesses in current knowledge management practices. These potential weaknesses are important to address, not least due to the recent publication of new OECD guidelines on transfer pricing documentation (BEPS Action 13), accentuating the need for systematic approaches to data and knowledge capture.

Read the article here.