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.
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Peter Koerver Schmidt has published an article on additional protection rules’ implication for Danish CFC taxation.
The article analyses whether specific anti-avoidance provisions under Danish law are applicable when assessing the conditions for Danish taxation of controlled foreign companies (CFC-taxation) and when calculating the income to be attributed to the Danish parent company.
In this regard the decision made by the Danish Tax Assessment Council in SKM2014.577.SR is discussed.
Read the article here.
Peter Koerver Schmidt’s PhD thesis ”Dansk CFC-beskatning – i et internationalt og komparativt perspektiv” has been reviewed by Professor Jane Bolander in Nordic Tax Review.
The Professor finds the book “highly relevant with practical input”.
Read the review here.
Katja Dyppel Weber has published an article on the Danish tax treatment of tax losses from hydrocarbon activities in the North Sea.
The article explains the tax treatment of losses subject to the transitional rules in the Danish hydrocarbon tax act § 27 C. Further, the interplay between the hydrocarbon tax loss rules and the general tax law is discussed.
Further, the interplay between the hydrocarbon tax act and the general corporate income tax rules concerning tax losses is discussed.
Read the article here.
Anders Nørgaard Laursen has published an article on the Nordea Bank Denmark Case (C-48/13).
The article analyzes the implications of the case and finds that reincorporation of previously deducted losses from a permanent establishment situated in another member state is allowed when certain requirements are fulfilled.
The case also questions whether the Danish international group tax rules are consistent with EU law.
Read the article here.