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New article by Jakob Bundgaard – Selskabsretlig registrering som udslagsgivende for eksistensen af reel konverteringsret ved konvertible obligationer

Our managing director, Jakob Bundgaard, will author his own permanent column in the Danish tax periodical Taxo, published by the legal publishing house Karnov Group. The articles will be published in a new format carrying his name, “Bundgaards perspektiv,” following his position as the most productive and most widely read contributor since the launch of the journal more than six years ago.

The first article in this new format concerns the tax law definition of convertible bonds and the importance of company formalities, such as timely registrations, in this regard. You can access the article here.

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Event – International Shipping Tax Seminar

CORIT Advisory is delighted to invite you to our second International Shipping Tax Seminar, where we bring together colleagues from institutions and industry to reflect on recent developments across the EU, OECD, and UN frameworks. Our aim is to create a setting where informed perspectives can be shared openly and where participants can engage with both the technical detail and the broader policy context.

View the full agenda here.

Register here.

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Event – M&A Seminar

CORIT Advisory har fornøjelsen af at invitere dig til en faglig morgenbriefing, hvor vi sætter fokus på en række aktuelle skatteproblemstillinger af relevans i forbindelse med M&A.

Seminaret er gratis og henvender sig primært til personer, der ikke beskæftiger sig med skat til daglig men som ønsker et overblik og status på centrale problemstillinger.

Tilmeldig dig på dette link.

Ved spørgsmål kan vi kontaktes på event@corit.dk.

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New article by Katja Dyppel Weber, Andrea Højgaard Jørgensen and Louise Blichfeldt Fjord – Transfer Pricing Considerations on Lost Profit Potential

In the January 2026 edition of Tax Notes International, our colleagues Andrea Højgaard Jørgensen, Katja Dyppel Weber, and Louise Blichfeldt Fjord, examine the ambiguity surrounding the concept of lost profit potential in transfer pricing, particularly in the context of business restructurings.

Transfer Pricing Considerations on Lost Profit PotentialDownload
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New article by Karl Berlin, Jakob Bundgaard and Katja Dyppel Weber – Skatteregler kan underminere et nyt udbud af havvindmøller

Denmark’s latest offshore wind auction introduces a two-sided CfD model and a 20-year support period, designed to provide the stable returns needed to attract investment in green infrastructure. This is a significant step forward for the energy transition.

However, as shown in a chronicle by Karl Berlin, Jakob Bundgaard, and Katja Dyppel Weber published in Berlingske today, a recent binding ruling from the Danish Tax Council may expose companies receiving the CfDs to ongoing taxation of unrealised market value changes, creating volatility and liquidity challenges that directly counteract the stability CfDs are meant to deliver.

We believe tax policy should support, not hinder, the green transition. Extending rules intended for financial derivatives to green energy contracts risks deterring investment and repeating past auction failures. Policymakers must clarify the tax treatment of CfDs to ensure Denmark’s climate ambitions remain credible and attractive to investors.

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New article by Katja Dyppel Weber, Louise Blichfeldt Fjord and Karl Berlin – A Transfer Pricing Perspective on the Green Transition.

The green transition is transforming global energy markets, yet when it comes to transfer pricing for large-scale renewable projects, there is still no clear global best practice. This creates complexity for businesses and tax administrations alike.

In a Tax Notes International Special Report, our colleagues Karl Berlin, Katja Dyppel Weber and Louise Blichfeldt Fjord examine the transfer pricing challenges across the different phases of renewable generation projects. The OECD’s classic FAR analysis remains the cornerstone, but it must be applied with a clear understanding of the industry’s unique characteristics: high capital intensity, long lead times, phases that differ in functional intensity, assets as the primary value driver, and location factors such as physical conditions and access to state aid.

Our aim is to contribute to shaping best practice in this emerging field and to promote a balanced, level-headed approach that respects these fundamentals.

Read the full article here: https://lnkd.in/dHsykHey

A Transfer Pricing Perspective on the Green TransitionDownload