MICHAEL TELL

Posted on by Simone Kronborg Riis

MICHAEL TELL

Michael Tell
Specialist Partner and Associate Professor, Ph.D.

E-mail: mt@corit.dk
Mobile: +45 40 42 22 99

Michael advises on all matters within corporate tax and international tax and possess a special expertise within the field of incentive schemes, cross border transactions, structuring and corporate finance.

Moreover, Michael is a leading expert on corporate financing and tax, with a specific emphasis on international interest limitation legislation. Michael holds a Ph.D. degree in this topic.

Professional experience

2023 –               Specialist Partner, CORIT Advisory
2018 – 2023     Associate Partner, CORIT Advisory
2015 –               Associate Professor, Law Department, Copenhagen Business School
2012 – 2018     Senior Associate CORIT Advisory and CORIT Academic
2017                  Visiting Professor, New York University, New York, USA
2017                  Visiting Professor, University of British Columbia, Vancouver, Canada
2012 – 2015     Assistant Professor, Law Department, Copenhagen Business School
2011                  Visiting Scholar, UC Berkeley, California, USA
2009 – 2011     PhD Fellow, Law Department, Copenhagen Business School
2007 – 2008     Accura Advokatpartnerselskab. M.Sc. in Business Administration and Commercial Law

Education

2012                  Ph.D. in tax law. Copenhagen Business School.
2007                  Master of Business Administration and Commercial Law. Copenhagen Business School

Publications

2024

  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (3. edition 2024), co-authors: Peter Koerver Schmidt and Katja Dyppel Weber.

  • “Fradrag for endelige underskud”, SR-SKAT, no. 1, Karnov.

2023

  • “Udvalgte problemstillinger vedrørende SEL § 2 D”,  SR-Skat, no. 7, Karnov.
  • “Driftsomkostninger og andre fradrag + Internationale forhold, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen”, Djøf Forlag 2023, p. 79-96 og 473-502, Co-authors: Christian Skovgaard Hansen, Troels Michael Lilja & Peter Koerver Schmidt.

2022

  • “Cahiers de droit fiscal international”, vol. 106A: Group approach and separate entity approach in domestic and international tax law, p. 307-326, IFA, co-author: Katja Dyppel Weber.

2021

  • “Kvalifikationen af udenlandske enheder – forsøg på systematisering af nyere praksis fra perioden 2013-2021”. Taxo 2021, no. 7, co-authors: Jakob Bundgaard, Sofie Cecilie Friis.
  • “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Louise Fjord Kjærsgaard.
  • “Fradrag i Danmark for underskud i udenlandske datterselskaber samt vedrørende faste driftssteder og fast ejendom beliggende i udlandet”, SR-Skat, Karnov, 2021, (10 pages).

2020

  • “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, 2020, p. 23-58, co-author: Jakob Bundgaard.
  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Katja Dyppel Weber and Peter Koerver Schmidt.
  • “Corporate Taxation, Group Debt Funding and Base Erosion in The Preference of Debt over Equity for Tax Purposes”, (eds. Peter H.J. Essers et al.) Wolter Kluwer, Series on European Taxation (17 pages), co-author: Jakob Bundgaard.

2019

  • “Nyt fra EU-domstolen om sambeskatning og grænseoverskridende underskudsudnyttelse”, SR.2019.377, (9 pages).
  • “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Louise Fjord Kjærsgaard and Henrik Guldhammer Nielsen.
  • “Interest Deduction: The implementation of BEPS Action 4”, IFA Congress, London, Cahiers de droit fiscal international, vol. 104a, (18 pages).
  • “EU-domstolen underkender danske regler der begrænser anvendelsen af underskud opstået i udlandet (Bevola-sagen)”, Skat udland, 2019, 0006, (6 pages).
  • “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Louise Fjord Kjærsgaard.
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 2019,53 (10 pages), co-authors: Jakob Bundgaard and Peter Koerver Schmidt.

2018

  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR.2018.308, (6 pages), co-authors: Louise Fjord Kjærsgaard and Katja Dyppel Weber.
  • “Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU-retligt perspektiv”, SU 2018, 116 84 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
  • “Politikerne “afsporer” skattedebat og leverer “uværdig” kritik”, 22 May 2018 (3 pages), co-author: Lars Bo Aarup.
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Taxation (10 pages), co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Anders Nørgaard Laursen and Lars Bo Aarup.
  • Danish national report on “Tax Transparency”– EATLP Annual Congress Zurich, IBFD, (12 pages).

2017

  • “Erhvervsretlige emner 1917-2017”, (1. edition 2017) Djøf forlag (Co-author), (p. 203-224).
  • “Interest Limitation Rules in the Post-BEPS Era”, Intertax, 2017, p. 750-763.
  • “Tynd kapitalisering – EU-retlig uforenelighed af danske regler i Masco C-593/14.”, Skat Udland, 2017, 196 (7 pages).

2016

  • “Erhvervsbeskatning – med fokus på personselskaber og virksomhedsordningen”, DJØF/Jurist og Økonomforbundet, p. 115-154.
  • “Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?”, Nordic Tax Journal 2015, (11 pages), co-author: Karen Boll.

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag, (co-author), (p. 307-324).
  • “Corporate Bonds in Denmark”, Intertax, Vol. 43, Issue 8 & 9, 2015.
  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (1. edition 2015), co-authors: Peter Koerver Schmidt and Katja Dyppel Weber.
  • “Sambeskatning og udnyttelse af underskud på tværs af grænser – Kommissionen mod Storbritannien C-172/13″, SR-SKAT, March 2015, (5 pages).
  • “Taxation of Various Crowdfunding Alternatives”, Derivatives & Financial Instruments, 2015 (Volume 17), No. 1, 22 January 2015 (7 pages), co-author: Steffen Bonde Jensen.

2014

  • “Tax Risk Management”, (Country Chapter), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Katja Dyppel Weber & Peter Koerver Schmidt.
  • “Renteloftet og faste driftssteder i udlandet – i lyset af Argenta”, C-350/11, SU 2014 2.
  • “Exit Taxation within the European Union/European Economic Area – After Commission v. Denmark (C-261/11)”, European Taxation, 2014.

2013

  • “Interest Limitation Rules – an Analysis of the Danish Legislation”, Nordic Tax Journal, 2013.
  • “Exit Taxation After Commission v Denmark C-261-11”, Global Tax Weekly, Issue 56, December 5, 2013, (7 pages).
  • “EU-retten og danske rentebeskæringsregler”, SR.2013.0101, May 2013, (6 pages).

2012

  • “Subjektiv skattepligt for selskaber: Registrerings- og hovedsædekriteriet i SEL § 1”, TfS 2012 740, (7 pages).
  • “Ledelsens sæde – Fuld skattepligt for udenlandske selskaber med dansk ledelse”, INSPI 2012/9, (9 pages).
  • “Fradragsbeskæring af finansieringsudgifter”, Jurist- og Økonomforbundets Forlag (1. edition 2012).
  • “EBIT-saldoen – en kommentar til TfS 2012, 486”, TfS 2012, 573, (4 pages).
  • “Renteloftet og faste driftssteder i udlandet”, SU 2012, 272, (12 pages).
  • “Tynd kapitalisering og kontrolleret gæld”, Tidsskrift for Skatter og Afgifter, 2012, 351, (13 pages).

2011

  • ”Udviklingslinjer i praksis vedrørende tynd kapitalisering”, Tidsskrift for Skatter og Afgifter, 2011, 104 (14 pages), co-author: Jakob Bundgaard.

2010

  • “Tax Neutrality in Corporate Financing”, CORIT Discussion Paper, No. 5. 2009, Studi Tributi Europae (European Tax Studies) 1/2010, University of Bologna, 2010, (19 pages), co-author: Jakob Bundgaard.