See the article here.
New article on beneficial ownership published in Tax Notes International
See the article here.
New partner in CORIT Advisory P/S
As of 1 July 2012 Kjeld Bergenfelt will join CORIT Advisory P/S as Partner.
Kjeld Bergenfelt is widely respected to be a leading capacity with more than 35 years of experience within important and highly complex areas of tax law. His areas of expertise include taxation of pension funds, banks, insurance companies, investment funds, investment companies, foundations and financial instruments. In addition Kjeld has been lecturing on tax law for numerous years and has authored a number of books on the above topics.
Kjeld will continue his activities within these areas. Moreover, he will add extensive experience to the CORIT team within other areas of corporate taxation.
We consider the advent of Kjeld Bergenfelt to be a perfect match and foresee great results from our cooperation.
About CORIT Advisory P/S
CORIT Advisory P/S is a highly specialized and fully independent tax boutique firm, offering tax consulting services within a range of complex areas of tax law. Our ambition is to be recognized as leading knowledge provider and business partner within the international tax consulting industry. Since the establishment of the firm we have experienced a very responsive market for independent and high quality tax advisory services.
Vacant position at CORIT Advisory
We are looking for a talented and service oriented student assistant.
We are looking for a law student or a business law student with a true passion for international tax law.
CORIT Advisory P/S is a start-up company and thus need assistance within a range of areas. This includes, but is not limited to, day to day assistance with practical matters at the office, maintenance of web-site, newsletters, legal research etc.
The right candidate is open-minded; flexible; demonstrates a genuine interest to work with internal tax matters; is fluent in English and has the right entrepreneurial spirit and possesses humor.
We expect the student assistant to work approximately 15 hours per week.
We offer the possibility to work within a very dynamic and international environment where you will be trained by top tier consultants and respected as equal. We offer you the possibility to write your student theses among tax specialists. Moreover, the position may lead to a future permanent position.
About CORIT Advisory P/S
CORIT Advisory P/S is a highly specialized and fully independent tax boutique firm, offering tax consulting services within a range of complex areas of tax law. Our ambition is to be recognized as leading knowledge provider and business partner within the international tax consulting industry. Since the establishment of the firm we have experienced a very responsive market for independent and high quality tax advisory services.
Contact
Please send your application and resumé to corit@corit.dk or contact Jakob Bundgaard (+45 40422284) or Katja Joo Dyppel (+45 40422295)
NEW CORIT Academic Ph.D. Thesis on Corporate Profit Shifting – defence on 18. june 2012
CORIT Member Stuart Webber has written a Ph.D. thesis which has just been accepted for public defence on the 18. June, CET 14:00 at CBS.
The thesis is entitled “Corporate Profit Shifting and the Multinational Enterprise”
The chapters are
0. Introductory Chapter: Evidence of Corporate Profit Shifting
1. Thin Capitalization and Interest Deduction Regulations: A Worldwide Survey
2. The Tax Efficient supply Chain: Considerations for Multinationals
3. Escaping the U.S. Tax System: from Corporate Inversions to Re-domiciling
4. The IRS Investor Model.
The dissertation draws upon a number of academic disciplines. These are economics, finance, tax law, and supply management.
PhD defence – Katja Joo Dyppel
In order to obtain the PhD degree, Katja Joo Dyppel has submitted the thesis entitled:
“Beskatning af derivater. En analyse af dansk skatteret”
Supervisors;
Professor Jane Bolander
Juridisk Institut
CBS
Jakob Bundgaard, Ph.D.,
Adm. direktør, CORIT Advisory P/S,
Adjungeret professor,
Aarhus Universitet
Assessment Committee;
Professor Peter Møgelvang-Hansen (chair)
Juridisk Institut
CBS
Professor Mattias Dahlberg
Juridiska Institutionen
Uppsala Universitet
Professor Aage Michelsen
Juridisk Institut
Aarhus Universitet
| Time and place 20 April, 201213:00-15:00
Copenhagen Business School
Thesis
Reception |
CORIT involvement in trends on beneficial ownership: lecture and new article
Jakob Bundgaard, CORIT Advisory P/S has authored an article on the trends in case law on the notion of beneficial ownership. The article is published in Skat Udland 2012.98.
Moreover Jakob Bundgaard has been invited to deliver a speech at the Vienna Institute of Austrian and International Tax Law on 18-19 May 2012.
PhD defence – Michael Tell
In order to obtain the PhD degree, Michael Tell has submitted the thesis entitled:
“ Fradragsbeskæring af selskabers finansieringsudgifter – en skatteretlig analyse af SEL §§ 11, 11B og 11C””
Supervisors;
Associate Professor Kim Østergaard
Juridisk Institut
CBS
Jakob Bundgaard, Ph.D.,
Adm. direktør, CORIT Advisory P/S,
Adjungeret professor, Aarhus
Universitet
Assessment Committee;
Professor Jane Bolander (formand)
Juridisk Institut
CBS
Søren Næsborg Jensen
KPMG Danmark
Lektor Hugo Matre
Faculty of Law
University of Bergen
Time and place
30 March, 2012
13:00-15:00
Copenhagen Business School
Solbjerg Plads 3
2000 Frederiksberg,
Room: SPs08
Thesis
The thesis will be available from http://openarchive.cbs.dk
approx. one week before the defense
Reception
After the defence LIMAC PhD School hosts a reception at Solbjerg Plads 3 in “Rotunden” on second floor (above the canteen)
New article on the tax treatment of warrant loans and option loans
Jakob Bundgaard has authored an article on the tax treatment of warrant loans and option loans in Danish and international tax law: Warrantloans 2012
Submission of Ph.D-thesis on Tax treatment of derivatives
CORIT Advisory’s senior associate katja Joo Dyppel has submitted a Ph.D.-thesis at Copenhagen Business School on the Tax treatment of derivative financial instruments. The taxation of derivatives is a highly complex area which has not previously been analysed in Danish law at .
Katja Joo Dyppel advises on complex financial instruments as well as international and domestic tax matters. She can be contacted at kjd@corit.dk