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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

 

 

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.

 

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, 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

 

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.

 

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.