Category: News

Michael Tell participated at Queen Mary University of London, Tax Summer Programme, as speaker on advanced EU tax issues. He spoke on the highly debated topic exit taxation within the EU.

Read more about the conference here.

Peter Koerver Schmidt has participated in the tax conference ”Corporate Taxation and the International Challenge” held by Nordic Tax Research Council the 22th to 23th of May 2014.

Peter Koerver Schmidt was sent as the Danish legal national reporter. Further, he has held a lecture on Danish anti-avoidance rules in relation to hybrid entities. Finally, he has participated in a panel debate on the use of anti-avoidance rules in general.

Jakob Bundgaard publishes an article in top journal on debt-flavoured equity instruments in international tax law.

The article deals with how debt-flavoured equity instruments are treated in an international perspective. The article analyzes how preferred stocks are treated in Denmark, Germany and the US. Further, the article analyzes the treatment of preferred stocks according to double tax treaties and EU corporate tax law directives.

The article is available here.

Katja Joo Dyppel, senior associate at CORIT Advisory, has been included in the prestigious Talent100 award which was presented 24 April by Berlingske Nyhedsmagasin.

 

We are really proud of this acknowledgement of Katja and her accomplishments as an advisor and as an academic. At CORIT Advisory we also consider the inclusion as a recognition of our relentless focus on technical competences among our team members.

CORIT Advisory is looking for talented senior colleagues with an academic profile and a flair for business development.

Read more about the job advertisement here.

 

 

 

CORIT Advisory has written a memorandum about crowdfunding and tax in Denmark. The memorandum illuminates several of the difficulties that limit crowdfunding in Denmark. We hope that the memorandum helps us to bring more focus on the regulatory environment on crowdfunding in a Danish perspective.

Read the memorandum here.

Jakob Bundgaard, Karsten Gianelli, Katja Joo Dyppel, Michael Tell and Peter Koerver Schmidt have participated in preparing a country chapter for Denmark concerning Tax Risk Management.

The chapter has been published on the IBFD Tax Research Platform as part of an e-book/database.

Read their contribution here.

Reglerne om den skattemæssige behandling i forbindelse med kriseramt virksomhed er ofte ganske komplicerede og bliver konstant ændret.

Vi vil derfor afholde et skatteseminar med fokus på muligheder og faldgruber ved rådgivning til kriseramt virksomhed.

Emnerne for seminaret vil være:

• Hvad er de skattemæssige effekter af de mest almindelige rekonstruktionsmodeller?
• Hvordan udnytter man de fremførte underskud og hvad skal man passe på?
• Hvad sker der ved eftergivelse og konvertering af gæld?
• Hvad sker der ved salg af virksomhed og enkeltaktiver?
• Hvordan værdiansætter man aktiver ved overdragelser til interesseforbundne parter?
• Hvornår er konkursskatteloven relevant og hvad betyder den?

Seminaret vil blive afholdt hos CORIT Advisory i Lyngby i tidsrummet 13-16. Der vil være maksimalt 10 deltagere pr. seminar og vi har derfor foreløbig afsat følgende datoer: 3.4., 10.4. og 24.4.

Prisen for deltagelse vil være 2.200 kr. + moms og der vil naturligvis blive udstedt kursusbevis.

Har det interesse, så må du meget gerne give os en melding senest den 31.3. Tilmelding sker til Steffen Bonde Jensen (sbj@corit.dk).

Jakob Bundgaard comments on the draft proposal for an amended Parent-/Subsidiary Directive including the proposal for a general anti abuse provision.

Read the article here.

Karsten Gianelli has written an article about the latest administrative case law on shareholder loans.

He concludes that the Danish tax authorities use a very restrictive interpretation of the definition of a shareholder loan, presumably not consistent with the intention of the law.

Read the article here.