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.