KARL BERLIN

Karl Berlin
Partner, Master of Laws

E-mail: kb@corit.dk
Mobile: +45 53 71 07 25

Karl advises on matters within tax law issues and strategic matters. Karl possesses a special expertise in tax matters specific to shipping, energy and energy infrastructure. Moreover, Karl has extensive experience within the sustainable tax area, including public engagement and transparency.

Prior to joining CORIT Advisory, Karl most recently served as Vice President, Head of Tax at Ørsted, a world leading renewable energy company, where he was the chief architect behind transforming the corporate tax department into a highly specialised and externally renowned expert function and fulfilling the company’s ambition of becoming a leading company within the responsible tax agenda.

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Professional experience

2024 –              Partner, CORIT Advisory
2017 – 2024    Vice President, Head of Tax, Ørsted
2011 – 2016    Head of Tax, Maersk Drilling
2009 – 2011   Senior Tax Manager, Maersk Supply Service
2008 – 2009    Tax Manager, A.P. Møller Maersk Group
2007 – 2008    Assistant Tax Manager, A.P. Møller Maersk Group
2007 – 2007    Visiting Lecturer, Uppsala University

Education

2016                CEDEP – Executive Development – Fontainebleau
2007                Master of Laws, Uppsala University

NIELS WINTHER-SØRENSEN

Niels Winther-Sørensen
Partner, Professor, dr.jur.

E-mail: nws@corit.dk
Mobile: +45 51 18 80 83

Professor, dr.jur. Niels Winther-Sørensen is an experienced tax advisor possessing in-depth expertise within a broad area of tax issues, including corporate taxation and international tax law. Niels offers his services to a broad range of clients, from leading MNEs, financial institutions, foundations, family offices, HNW individuals to private equity funds.

Through his impressive career (including 10 years as partner of leading Big 4 firms and as a tax law professor) Niels has gained extensive experience in finding practical solutions and solving the most difficult and complicated tax issues, even where others could not.

Niels has successfully conducted a number of important and principal tax cases before the tax authorities and the National Tax Tribunal, including as a representative of a number of the largest Danish and foreign companies and foundations.

In addition to his advisory services Niels has been appointed to numerous public honorable positions, including as the chairman of the Danish Tax Council (Ligningsrådet, now: Skatterådet) and a member of various expert committees set up by the Minister of Taxation including the Group Tax Committee (Sambeskatningsudvalget) and the Tax Law Council (Skatteretsrådet). Niels is currently the chairman of the Danish Tax Law Council (Skattelovrådet), which is advising the Danish Government on the tax legislation. The experience from the various councils and committees has given Niels an excellent network and a unique insight into the Danish tax authorities’ work at a strategic level.

Niels has been a member of the boards of different associations within Danish and International Tax Law and he is currently a member of the board of the Danish branch of IFA (International Fiscal Association).

Professional experience

2020 –              Partner, CORIT Advisory
2019 – 2000    Equity Partner and Attorney (Advokat), Vistisen Falk Winther Advokatpartnerselskab
2013 – 2018    Equity Partner, PwC
2008 – 2013    Equity Partner, EY
2000 – 2008    Professor, Copenhagen Business School (CBS)
1991 – 2000    Ph.D.-student/Assistant professor/Associated Professor/Professor, Aarhus University
1989 – 1991    Assistant Attorney, Kromann Reumert Law Firm

Education

2000                 Dr.jur., Aarhus University
1989                 Cand.jur., Aarhus University

Awards

2000    Awarded the Magnus Tax Prize


Publications

Books

  • ”Beskatning af international erhvervsindkomst – Indkomstopgørelsen for et fast driftssted”. Dissertation, 2000.
  • “Skatteretten 1-4”, 2-6th  (and previous editions). 6th edition co-authors Jakob Bundgaard, Jens Wittendorff, Jan Pedersen, Kurt Siggaard, Malene Kerzel, Inge Langhave Jeppesen, Jane Ferniss and Claus Hedegaard Eriksen. 2013. 5th edition 2009, th edition 2006, 3d edition 1999/2000, 2nd edition 1995. *Publication no. 2: Skatteretten 3, 6, 2013, p. 27-93. *Publication no. 3: Skatteretten 1, 5. udg., 2009, p. 739-790. * Publication no. 4: Skatteretten 2, 2005, p. 36-70.

Articles

2024

  • “SAFE og skat”, SR-Skat, no. 5, Karnov.

2023

  • “The Danish Supreme Court’s Decisions on Withholding Tax on Dividends and Interest”, European Taxation 2023 (Volume 63), No. 7.
  • “Højesterets dom om udbytteskat og beneficial ownership”, SR-SKAT, no. 02, Karnov.

2022

  • “Den tredje gruppe på arbejdsmarkedet”, SR-SKAT, no. 7, Karnov.
  • “Kommentarer til udvalgte afgørelser salg af underskudsselskaber”, R&R, no. 7, Karnov.
  • “Renter af skattekrav”, R&R, no. 5, Karnov.
  • “Kildeskat på renter”, R&R, no. 1, Karnov.

2021

  •  “15%’s reglen ved overdragelse af fast ejendom”, R&R 08, Karnov, 2021.

  • “Beneficial owner og ligningslovens § 3 ved udbytter og renter fra danske datterselskaber”, SR-Skat, Karnov, 2021.

  • “De gule sider. Forskning og udvikling”, R&R 02, 2021, Karnov, p. 116-121, (6 pages).

2020

  • ”Kommentarer til udvalgte afgørelser – Udenlandske fonde og trusts”, RR.SM.2020.8.

2019

  • ”EU-Domstolens domme i beneficial owner-sagerne”, SR.2019.174.

2018

  • ”Hjemmelsgrundlaget for Skats instruks om sagstilskæring”, SR.2018.293.
  • ”Generaladvokatudtalelse i beneficial ownership-sagerne”, SU 2018, 88.
  • ”Ligningslovens § 8 N – Udgifter og rette omkostningsbærer”, TfS 2018, 103.

2012

  • ”Kommentarer til udvalgte afgørelser”, RR.SM.2012.107, co-author: Niels Josephsen.

2011

  • ”Bruttorentebegrebet i dansk skatteret”, Festskrift til Jan Pedersen, 2011, p. 449-457, co-author: Malene Kerzel.

2009

  • ”Fremførelse af underskud efter periode uden dansk skattepligt”, TfS 2009, 157.

2008

  • “Beneficial ownership in International Financing Structures”, in Tax Notes International, 19 May 2008, p. 587 et seq. (26 pages), co-author: Jakob Bundgaard.
  • “The Concept of a Group for Common Consolidated Tax Base Purposes”, prepared for a European Commission conference held at the University of Vienna, February 2008 and subsequently published in Common Consolidated Corporate Tax Base, Linde Verlag, 2008, Series on International Tax Law, Lang, Pistone, Schuch & Staringer (eds.), p. 137-156.

2007

  • “Retmæssig ejer ved international koncernfinansiering”, part 1 and part 2, SR-skat 2007, p. 395 et seq. (19 pages) and SR-Skat 2007/6 (15 pages), co-author: Jakob Bundgaard.
  • “Pending case filed by Danish Courts: The Koefoed Case”, J. & Staringer, C.. Wien: Linde Verlag Wien, p. 23-31 9 s. (Schriftenreihe zum internationalen Steuerrecht; Nr. 48), p. 23-31, co-authors: Lang, M., Schuch.
  • ”Flere boliger – en kommentar til Jan Pedersen”, RR 2006 SM 293 og SR-Skat 2007, 56”, SR.2007.158
  • ”EF-domstolens praksis i sager om direkte skatter”, EU-Ret & Menneskeret, 2007, p. 193-205
  • ”Dom i den danske pensionsbeskatningssag”., Skat Udland 2007, 72, p. 184-190.
  • ”Ligningslovens § 7A og EU-retten”, Skat Udland 2007, 145, p. 355-362.
  • “Taxation of Pensions – Legal and Economic General Report”, Yearbook for Nordic Tax Research. 2007, p. 11-50, co-author: Morten Balling.

2006

  • Review: ”Jakob Bundgaard: Skatteret & civilret”, U.2006B.386.
  • “Direct Tax Rules and the EU Fundamental Freedoms: Origin and Scope of the Problem; National and Community responses and solutions”, Danish National report, FIDE National Report, Cypress, 2006 (19 pages), co-author: Jakob Bundgaard.
  • “Pending Cases involving Denmark: Commission v Denmark”, C. ECJ – Recent Developments in Direct Taxation. Wien: Linde Verlag Wien, p. 73-85 (Schriftenreihe zum Internationalen Steuerrecht, Bind 41), co-authors:  Lang, M., Schuch, J. & Staringer.
  • ”The attribution of profits to permanent establishments”, Danish National report for the IFA congress 2006, Cahiers Vol 91 b, p. 279-301, co-author: Pia Konnerup.
  • ”Parcelhusreglen og flere boliger”, TfS 2006, 700, p. 2643-2650.
  • “Marks & Spencer-dommen”, Skat Udland 2006, 3, p. 10-20.

2005

  • ”Ligningslovens § 5 H – 1995-2005” i Juridisk Institut (CBS): Julebog 2005, p. 229-242.
  • “Første afgørelse vedrørende selskabsskattelovens §2 A om transparens: Et svar.”, TfS 2005, 384, p. 1471-1475.
  • ”International sambeskatning og EU-retten”, SR-Skat 2005.32.
  • ”International Beskatning” in Festskrift till Nils Mattsson, 2005, p. 515-539, co-authors: Ståhl and P. Thorell.

2004

  • ”Periodisering af skattepligtige indtægter ved salg af varer” Juridisk Institut (CBS): Julebog 2004, p. 317-327.
  • ”Igangværende arbejder”, Festskrift til Ole Bjørn, 2004, p. 509-524, co-authors: Susanne Pedersen, Søren Friis Hansen and Nis Jul Clausen.

2003

  • ”Udviklingen i dansk udlandsskatteret”, SR.2003.285.
  • ”Selskabs- og aktionærbeskatning”, Skat Udland 2003, p. 590-602.
  • “Trends in company/shareholder taxation: single or double taxation?”, Danish National report for the IFA congress in 2003. Cahiers Vol. 88a, p. 317-332.

2002

  • ”National Report Denmark” i W. Schön, W. (red.): Tax Competition in Europe, p. 201-215
  • “Anlægsaktier og fast driftssted” in Juridisk Institut (CBS): Julebog 2002, p. 361-374 and in Skat Udland 2002, 370.
  • ”Danner-dommen om fradrag ved indbetaling på udenlandsk pensionsordning”, Skat Udland 2002, 367, p. 750-754.

2001

  • ”Diskrimination inden for skatteretten”, SR.2001.114.
  • ”International pensionsbeskatning”, i Juridisk Institut (CBS): Christmas book 2001, p. 291-314 and Skat Udland 2001, 357.
  • “Grundlæggende regler om beskatning af erhvervsindkomst i Danmark”, Årbok for nordisk skatteforskning, 2001, p. 49-68.
  • “Free Movement of Companies under Company Law, Tax Law and EU Law”, The Internationalisation of Companies and Company Laws. 2001, p. 181-228, co-authors: Mette Neville and Karsten Engsig Sørensen.

2000

  • ”Skat ved aktieselskabers til- og fraflytning”, 2000, p. 307-327, co-authors: Paul Krüger-Andersen and Mette Neville.
  • ”Overenskomstbeskyttelse af personselskaber” i Juridisk Institut (CBS): Julebog 2000, p. 233-248, and Skat Udland 2000, 326.
  • ”OECD-modellens betydning ved fortolkning af intern dansk ret”, Skat Udland 2000, 3.

1996-1998

  • ”International skatteret”, SR.1998.55, SR.1997.148, SR.1997.298, SR.1996.258, co-author: Jens Wittendorff.

1996

  • ”EU-retten og dobbeltbeskatningsoverenskomsterne”, RR.7.1996.19.

1995

  • ”Ny dom gør CFC-lovgivningen overflødig”, SPO.1995.314.
  • ”Personselskaber med internationale relationer”, Skat Udland 1995, no. 304, p. 486-496.
  • ”Skattefrihed ved studierejser i udlandet”, TfS 1995, 52, p. 93-10.
  • “International income tax problems of partnerships, Denmark”, Danish National report to the IFA congress in 1995, jf. Cahiers Vol 80a, p. 157-182.
  • ”Fradrag for forskeres studie- og kongresrejser i udlandet m.v.”, TfS 1994, 891, p. 1822-1835.

1994

  • ”Fradrag for forskeres studie- og kongresrejser i udlandet m.v.”, TfS 1994, 891, p. 1822-1835.
  • ”Overenskomstbeskyttelse ved deltagelse i udenlandske personselskaber”, SR.1994.394.
  • ”Overenskomstregulering af dobbeltdomicil”, Skat Udland 1994, no. 146, p. 165-173.

1993

  • ”Beregningsregler for lempelse”, SR.1993.390.
  • ”Overførelse af formuegoder til udlandet”, Skat Udland 1993, no. 307, p. 389-395.
  • ”Tax relief for permanent establishment loans”, European Taxation 1993, p. 217-220.
  • ”Faste driftssteders fradragsret ved lån”, SR.1993.111.

1992

  • ”Ligningslovens § 16 B stk. 2 og dobbeltbeskatningslempelse – kommentar til en ligningsrådsafgørelse”, SPO.1992.117.
  • ”Grænseoverskridende holdingsalg fra fysiske personer”, SR.1992.309.
  • ”Lånearrangement og dobbeltdomicil”, Skat Udland, 1992, no. 266, p. 258-267.

1990

  • ”Om stempelfritagelse i perioden 16/5 1990 – 1/9 1990”, TfS 1990, 337, co-author: Helene Amsinck Boie.

LOUISE BLICHFELDT FJORD

Louise Blichfeldt Fjord
Associate Partner and Assistant Professor, Ph.D.

E-mail: lbf@corit.dk
Mobile: +45 51 21 05 20

Louise advises on all matters within Danish and international corporate tax law. She possesses a special expertise within the field of strategic transfer pricing, corporate taxation, international tax law, and digitalized business models.

Moreover, Louise is a leading expert in and holds a Ph.D. degree focusing on the allocation of taxing rights under tax treaties. Louise focused in particular on the international tax treatment of highly digitalized business models, with a specific emphasis on blockchain, cloud computing, and intermediary platforms.

Louise has, for several years, been active in the academic world primarily as academic staff and by lecturing at Copenhagen Business School. Further, Louise is national correspondent and summary author for IBFD.

Finally, Louise is representative of the Danish branch of Young IFA Network (Dansk Skattevidenskabelig Forening).

Professional experience

2023 –               Associate Partner, CORIT Advisory
2021 –               Assistant Professor, Copenhagen Business School, Frederiksberg
2021 – 2023     Director, CORIT Advisory
2018 – 2021     Senior Associate, CORIT Advisory
2018                  Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2015 – 2018     Associate, CORIT Advisory

Education

2021                  Ph.D. Fellow, Copenhagen Business School, Frederiksberg 2018-2021
2016                  Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2015                  London School of Economics and Political Science, Advanced Corporate Finance, United Kingdom
2014                  Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg

Publications

2024

  • “Crypto Assets: Tax Law and Policy”, WU – Tax Law and Policy Series, Co-authors: Rosa Maria Rodrigues de Abreu et al.
  • “Skattemæssige udfordringer ved Remote Workers”, SR-Skat, No. 4, Karnov.

2023

  •  Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive, Intertax, Volume 51, Issue 6/7 [pre-publication] (2023) pp. 1 – 15, co-author: Mark Ørberg.
  • The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Peter Koerver Schmidt.

2022

  • “Cahiers de droit fiscal international”, vol. 106B: Big data and tax – domestic and international taxation of data driven business, p. 303-320, IFA, co-author: Jakob Bundgaard.

2021

  • “Allocation of the Right to Tax Income from Digital Products and Services – A legal analysis of international tax treaty law”, Copenhagen Business School, CBS LAW, PhD Series No. 27.
  • “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
  • “Taxation and Value Creation”, IBFD, Chapter 17, p. 341-352.
  • “The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States”, Intertax (vol. 49, issue 8/9).

2020

  • “Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings”, Intertax, Volume 48, Issue 10, p. 879-903.
  • “Taxable Presence and Highly Digitalized Business Model”, Tax Notes International, Vol. 97, No. 9, (30 pages), co-author: Jakob Bundgaard.

2019

  • “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Henrik Guldhammer Nielsen and Michael Tell.
  • “Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt”, SR.2019.0346, SR-Skat, (10 pages).
  • “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service”, World Tax Journal, 2019 vol. 11, issue 3, (25 pages).
  • “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, Intertax, 2019, vol. 47, issue 5 and 7, (15 pages), co-author: Autilia Arfwidsson.
  • “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Michael Tell.

2018

  • “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, 2018, (26 pages), co-author: Peter Koever Schmidt.
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018, (3 pages), co-author: Katja Dyppel Weber.
  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR-skat, 2018, SR.2018.308, (6 pages), co-authors: Katja Dyppel Weber and Michael Tell.
  • “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States”, Intertax, 2018, (9 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
  • “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 2018, (4 pages), co-author: Jakob Bundgaard.
  • “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018, (4 pages), co-author: Katja Dyppel Weber.
  • “Skattemæssig behandling af virtuelle valutaer”, TfS, 2018, 1, Karnov Group, (12 pages), co-author: Katja Dyppel Weber.

2017

  • “Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group, (4 pages), co-author: Jakob Bundgaard.
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228, (7 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.

2016

  • “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, SKAT Udland 2016/11, (12 pages), co-author: Jolande Lærke Jørnsgård.

MAGNUS VAGTBORG

Magnus Vagtborg
Senior Consultant, Master of Laws, LL.M.

E-mail: mv@corit.dk

Magnus generally advises on all elements relating to international global mobility taxation and associated fields of secondment and expatriation. In addition he provides advice on International hiring-out of labour, hydrocarbon taxation, entry/exit-taxation, compliance, payroll and tax returns for individuals as well as structure of assignments, BIK and incentives. Moreover, Magnus provides updates for IBFD’s ITA guide on taxation of individuals in Denmark. Lastly, he is also External Lecturer in tax law at Aarhus University.

Lastly, he has been involved in the academic as external lector since 2011 at Aarhus University and lately Aalborg University.

Professional experience

2015 –              Owner and CEO, Crossbord
2016  –             External Lecturer of tax law, Aalborg University
2014                 Correspondent (ITA), taxation of individuals, IBFD
2011 – 2016    External Lecturer of tax law, Aarhus University / Arhus BSS
2014 – 2015    Director, United Tax Network – Denmark
2014                 Tax Manager, United Tax Network – Denmark
2010 – 2012    Senior Tax Consultant, United Tax Network – Denmark
2008 – 2012    Tax Consultant, United Tax Network – Denmark
2018                 Teaching assistant, finance, Aalborg University

Education

2020                 Advanced Professional Certificate in International Taxation, IBFD
2019                 Executive MBA in influential leadership, AVT Business Scholl (AMBA)
2017                 Board Certificate, Board Company (Board Assure)
2011                 Master of Laws (LL.M.). Aalborg University
2009                 Master of Business Administration and Commercial Law. Aalborg University

PETER KOERVER SCHMIDT

Peter Koerver Schmidt
Academic Advisor, Professor, Ph.D.

E-mail: pks@corit.dk
Mobile: +45 23 63 85 88

Peter has experience on all matters within corporate tax and possesses significant technical and academic competences. He is broadly respected for his knowledge within international tax and anti-avoidance legislation. Moreover, Peter has extensive knowledge of EU tax law. In 2013 he successfully defended a PhD thesis concerning taxation of controlled foreign companies. Subsequently, Peter has authored multiple books as well as articles in acknowledged law journals.

Professional experience

2023 –              Professor, Law Department, Copenhagen Business School

2019 – 2023    Professor with special responsibilities, Law Department, Copenhagen Business School
2018 –               Academic Advisor, CORIT Advisory and CORIT Academic
2014 – 2018     Technical Advisor, CORIT Advisory and CORIT Academic
2016 – 2019     Associate Professor, Law Department, Copenhagen Business School
2016                  Visiting Researcher at New York University, School of Law, The International Tax Program
2013 – 2016     Assistant Professor, Copenhagen Business School, Law Department
2013 – 2014     Senior Associate, CORIT Advisory and CORIT Academic
2009 – 2013     Tax Manager, Deloitte, Cross Border Tax, Copenhagen
2008 – 2009     Senior Tax Consultant, Deloitte, Transaction Services (M&A)
2007 – 2008     Stagiaire, European Commission, Directorate-General for Taxation and Customs Union
2004 – 2007     Tax Consultant, Deloitte, Corporate Tax (Small and Medium sized Enterprises)
2004                  Legal Assistant, Bech-Bruun Law Firm, Tax Department

Education

2013                  PhD in tax law, Copenhagen Business School, Law Department, Doctoral School of LIMAC
2012                  Visiting Scholar, University of California at Berkeley, Berkeley Law School (Boalt Hall)
2005                  Master of Science in Business Administration and Commercial Law, Copenhagen Business School
2003                  Erasmus student, Universitá Commerciale L. Bocconi, Milan

Publications

2024

  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (3. edition 2024), co-authors: Katja Dyppel Weber and Michael Tell.
  • “Simplificering og harmonisering af selskabsbeskatningen i EU – Kommissionen gør endnu et forsøg”, SR-Skat, no. 1, Karnov.

2023

  • Constitutional Limits on Taxation in Denmark, Review of International and European Economic Law, Vol. 2, No. 3, 2023, p. 92-103, Co-author: Mark Ørberg.
  • Formuebeskatning i Danmark : Aktuel debat om en gammel kending, Juristen, Vol. 105, No. 1, 4.2023, p. 34-42.
  • 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 & Michael Tell
  • The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Louise Blichfeldt Fjord.

2022

  • Tax History – Danish National Report, in “EATLP International Tax Series”, vol. 20, 2022, p. 243-262, edited by Peter Essers, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: Helle Vogt and Jacob Graff Nielsen.
  • Beskatning af arv og gaver med fokus på overdragelse af erhvervsvirksomhed inden for familien – forskelle i den dansk-svenske retsudvikling, in: ”Festskrift til Robert Påhlsson”, 2022, p. 277-293, edited by Nick Dimitrievski et al., Iustus förlag, Uppsala.
  • Direktivforslaget om global minimumsbeskatning i lyset af den fri etableringsret, SR-skat, vol. 03.

2021

  • Implementeringen af skatteundgåelsesdirektivets CFC-regler i dansk ret – en retlig analyse med komparative og EU-retlige overvejelser, SR-skat, 2021, no. 33, issue 6, p. 255-270, Karnov Group, Copenhagen.
  • Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?, Nordic Tax Journal, no. 20, issue 1, pp. 29-44,  Sciendo – De Gruyter Open, Warsaw.
  • Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation,  no. 61, issue 10, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: David Kleist and Juha Lindgren.

2020

  • “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, p. 59-86.
  • “Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?”, Nordic Tax Journal, (16 pages).
  • “A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law”, Intertax, no. 48, issue 11, pp. 983-997, Kluwer Law International, Alphen aan den Rijn.
  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Katja Dyppel Weber and Michael Tell.
  • “Reconstructing the Treaty Network– Danish Branch Report”, SSRN.
  • “Responsible Tax in Multinational Enterprises – Why and How?”, SSRN, No. 20-02, (24 pages).
  • “The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment”, in Tax Sustainability in an EU and International Context, IBFD.
  • “Implementing Key BEPS Actions: Where Do We Stand?”, Danish report, IBFD (7 pages), co-author: Jakob Bundgaard.

2019

  • “Abuse and Avoidance – A Contemporary Analysis of Danish Tax Law”, European and International Journal of Tax Law, issue 4, p. 489-499, (22 pages).
  • “Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model”, Nordic Tax Journal, (25 pages).
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 0053 (10 pages), co-author: Jakob Bundgaard and Michael Tell.

2018

  • “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, (26 pages), co-author: Louise Fjord Kjærsgaard.
  • “The Creation of a Permanent Establishment Through the Use of Subcontracting – A new Danish Ruling Adds to the Discussion”, Intertax, vol. 46, issue 2, pp. 172-176.
  • “The Emergence of Denmark’s Tax Treaty Network — A Historical View”, Nordic Tax Journal, issue 1, pp. 49-63.
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup.

2017

  • “Erhvervsretlige emner 1917-2017”, (1. edition 2017) Djøf forlag (Co-author), (p. 225-254).
  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, IBFD, Vol. 15, p. 261-284, co-author: Jakob Bundgaard.
  • “Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse – justeret fokus i kommissionens harmoniseringsbestræbelser på selskabsskatteområdet”, Skat Udland, SU 2017, 83, Karnov Group, (8 pages).

2016

  • “Den digitale økonomi som skatteretlig udfordring” in Liber Amicorum Peter Møgelvang Hansen, 2016, pp. 489-508, edited by Børge Dahl, Thomas Riis and Jan Trzaskowski, Ex Tuto Publishing.
  • “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU”, SR-SKAT 6/2016, (7 pages), co-author Jakob Bundgaard.
  • “Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment”, Nordic Tax Journal, May 2016, (26 pages).
  • “Kommissionens forslag til et Anti-Tax Avoidance Directive”, SR-SKAT nr. 2016-3, (13 pages), Cco-author: Jakob Bundgaard.
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, European Association of Tax Law Professors, National Reports, Denmark, (21 pages), co-author: Jakob Bundgaard.
  • “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Wolters Kluwer, (10 pages).

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-author), (p. 291-306).
  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-author), (p. 85-132 and 133-156).
  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (1. edition 2015). co-authors: Michael Tell and Katja Dyppel Weber.
  • “Når multinationale selskaber skal betale en fair andel i skat”, TfS 2015 238, April 2015, (11 pages).
    “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, SU 2015, 38, February 2015, (8 pages), co-author: Jakob Bundgaard.

2014

  • “Øvrige værnsreglers betydning ved dansk CFC-beskatning”, SR-SKAT, November 2014, (6 pages).
    “Corporate Taxation and the International Challenge”, Nordic Tax Journal 2014 issue 2 pp. 113-131, October 2014, (19 pages).
  • “Definitionen af CFC-indkomst og adgangen til dispensation – en kommentar til to nyere afgørelser”, SR-SKAT nr. 3 p. 162 et seq, June 2014, (6 pages).
  • “Tax Risk Management”, (Country Chapter), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Katja Dyppel Weber & Michael Tell.
    “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014, (9 pages).
  • “Are the Danish CFC Rules in Conflict with the Freedom of Establishment? – An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law”, European Taxation vol. 54, no. 1, January 2014, (7 pages).

2013

  • “Dansk CFC-beskatning – i et internationalt og komparativt perspektiv”, Karnov Group, 2013.
  • “The Taxation of Foreign Passive Income for Groups of Companies” (Danish branch report), Prepared for the 67th IFA Congress held in Copenhagen. Published in Cahiers de droit fiscal international, Vol. 98a, 2013, p. 259-277, Sdu Fiscale & Financiële Uitgivers.
  • “Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit Gemeinshafts- und Abkommensrecht”, Internationales Steuerrecht (IStR), 2013, p. 417-423, co-author: Markus Schneider.

2012

  • ”Danske CFC-regler og dobbeltbeskatningsoverenskomster”, SR-Skat, 2012, no. 5 (p. 307-327).

2011

  • ”Dispensation fra CFC-reglerne for selskaber”, Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – p. 903-914).
  • ”CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase”, Revision & Regnskabsvæsen (RR 2011, no. 7, p. 40-49), co-author: Jakob Bundgaard.
  • ”En fælleseuropæisk konsolideret selskabsskattebase”, INSPI (2011, no. 7/8, p. 6-13). co-author: Jakob Bundgaard.

2010

  • ”Kapitalfonde i dansk og international skatteret”, 2010, Ex Tuto Publishing, (p. 70-94 and p. 225-244), editor Jakob Bundgaard.
  • “Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions” (Danish branch report), prepared for the 64th IFA Congress held in Rome, published in Cahiers de droit fiscal international, Vol. 95a, 2010, p. 261-279, Sdu Fiscale & Financiële Uitgivers, co-author: Jakob Bundgaard.
  • ”Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – p. 625-631), co-author: Jakob Bundgaard.

2009

  • ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – p. 2747-2760), co-author: Jakob Bundgaard.

2008

  • ”Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen”, Revision & Regnskabsvæsen (RR, 2008, no. 11, p. 64-72), co-author: Per Randrup Mikkelsen.
  • ”En fælles EU-selskabsskattebase”, Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – p. 95-101).
  • ”M&A Tax Fundamentals”, 2008, International Bureau of Fiscal Documentation (p. 63-72), editor Anuschka Bakker.
  • ”Immaterialret – indhold, værdiansættelse og skat”, 2008, Thomson Reuters (p. 367-412), co-author: Jakob Bundgaard, editor Lars Karnøe.

2005-2007

  • ”Overdragelse af aktier med skattemæssig succession – pengetankreglen”, Tidsskrift for skatter og afgifter (TfS 2007, 671 – p. 2805-2810), co-author: Per Randrup Mikkelsen.
  • ”Medarbejderobligationer”, INSPI (2007, no. 3, p. 16-19), co-author: Søren Keller.
  • ”Beskatning af foreninger”, IUR-Information (2005, no. 9, p. 8-10).

ANDERS NØRGAARD LAURSEN

Anders Nørgaard Laursen
Senior Consultant, Professor, Ph.D.

E-mail: anl@corit.dk
Mobile: +45 40 84 55 22

Anders advises on all matters within corporate tax and international tax. Anders possesses significant technical competences and is broadly respected for his knowledge within international tax. Moreover, Anders is a leading expert on taxation of permanent establishments. In 2011 he successfully defended a PhD thesis on this topic.

Professional experience

2016 –               Professor, University of Aarhus
2014 –               Technical advisor, Corit Advisory P/S
2011 – 2016     Associate professor, University of Aarhus
2008 – 2011     Ph.d.-stipendiat v/Erhvervsjuridisk Institut, Handelshøjskolen, University of Aarhus
2006 – 2008     Tax Consultant/Assistant Manager – United Tax Network

Education

2011                  Ph.D. in tax law. Aarhus Universitet
2006                  Master of Business Administration and Commercial Law

Publications

2023

  • “International skatteret”, Taxo, no. 4, Karnov.
  • “Ligningslovens § 33 A og ophold i udlandet”,  SR-Skat, No. 1, 2023, s. 5-7, Karnov.
  • “Præcedens – Vedligeholdelse eller forbedring?”, Taxo, No. 4, 2023.
  • “Lærebog om indkomstskat”, 20. udg., Djøf Forlag, co-authors: Jane Bolander; Liselotte Madsen; Anders N. Laursen; Inge Langhave.

2022

  • “Tupperware dommen: Selvstændigt erhvervsdrivende eller lønmodtager?”, Taxo, No. 5, Karnov.
  • “Kommentar til statsskatteloven”, Karnovs Lovsamling, 2022, Karnov.
  • “Kommentarer til udvalgte afgørelser: Tilsynsarbejde og fast driftssted”, R&R, No. 2, Karnov, s. 90-94.
  • “Fast driftssted og hjemmekontorer”, SR-Skat, Bind 2022, nr. 136, 2022, s. 136-148.
  • “Indtægtsnydelsesret med udlagt kapitalejer uden båndlæggelse, rette indkomstmodtager og udbytte”, R&R, No. 8, Karnov, s. 94-100.
  • “International skatteret 2021-2022(1)”, SR-Skat, 2022, s. 93-102.
  • “International skatteret 2021-2022 (2)”, SR-Skat, No. 8, SR.2022.323, 2022, s. 323-330.
  • “Kähler-dommen: delsalg og delkøb og den ideelle andel af et interessentskab”,
    Taxo, No. 8, 2022, s. 20-25.

2021

  • “International Skatteret 2020-2021”, Karnov, 2021.
  • “Kommentarer til udvalgte afgørelser – Tilflytning og 10-dages reglen”, Taxo R&R, No. 1, 2021.
  • “Hjemmehørende i en kontraherende stat og begreberne “kollektivt investeringsinstitut” og kollektivt investeringsinstrument””, Taxo R&R, no. 9, 2021.
  • “Nye regler om fast driftssted i dansk ret”, Taxo R&R, no. 10, 2021.
  • “Rentefikseringsdommen”, Taxo, no. 3, 2021
  • “Kruse-dommen Kommanditisters fradragskonto og praksisændringer”, Taxo, 2021.
  • “Lærebog om Indkomstsskat”, Djøf Forlag, 2021, Co-authors:  Jane Bolander, Liselotte Madsen, Inge Langhave.

2020

  • “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, 2020, p. 119-141.
  • “Skatteret – Grundlæggende principper”, 2020.
  • “Underleverandører og fast drifts-sted: nogle kritiske bemærkninger til SKM2019.334.VLR”, 2020, (6 pages).
  • “International Skatteret”, Karnov, 2020.
  • “Præcedens: California Kleindienst”, Taxo 2020, no. 3 (3 pages).
  • “Aktieombytning: udbytte eller aktieavance? – nogle bemærkninger om omgåelse mv.”, 2020 (8 pages).
  • “Playboy-dommen – selskabers skatteretlige nationalitet”, 2020.
  • “Gevinst på gæld og den retskildemæssige værdi af den juridiske vejledning – nogle kritiske  bemærkninger til SKM2020.64.LSR”, Karnov 2020.

2019

  • “International skatteret 2018-2019”, SR.2019.324, (8 pages).
  • Aage Haugland-dommen. Taxo, 2019, no. 2, (2 pages).
  • “Kommentarer til udvalgte afgørelser – Fuld skattepligt ved tilflytning og betydningen af kendelser, som er offentliggjort uden SKM-nummer”. R&R 2019.9, (7 pages).
  • “Fast driftsstedsbegrebet i intern dansk ret og betydningen af 2017-opdateringen af OECD’s modeloverenskomst”, SR-skat, 2019, 0184, (10 pages).
  • “Kommentarer til udvalgte afgørelser: Overførsel af en gevinstmulighed, beskatning af urealiserede værdistigninger på anparter og A/B-modeller”, R&R, 2019.4, (7 pages).

2018

  • “Kommentarer til udvalgte afgørelser – Skattemæssig kvalifikation af en udenlandsk fond og forholdet mellem intern ret og dobbeltbeskatningsoverenskomsterne”, R&R, 2018, 0071, (7 pages).
  • “Skattemæssig kvalifikation af en udenlandsk fond, dobbeltbeskatningsoverenskomstbeskyttelse og EU-retten”, Karnov R&R, 2018, (7 pages).
  • “Kommentarer til udvalgte afgørelser Minktæver, juletræsavlere og andet godtfolk – hvornår udøver et udenlandsk foretagende virksomhed her i landet?”, Karnov R&R, 2018, (9 pages).
  • “International skatteret 2017-2018”, Karnov SR-skat 2018, (pages 9).
  • “Ændringer af fast driftsstedsdefinitionen afledt af BEPS-projektet”, Karnov SR, 2018 ,(19 pages).
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell and Lars Bo Aarup.

2017

  • “Kommentarer til udvalgte afgørelser – Tilflytning og fuld skattepligt: hvad ligner egentlig ferie?”, (SKM2017.180.LSR), RR 2017 SM 8, (5 pages).
  • “International skatteret 2016-2017”, SR-Skat 2017, 198 f.f., (11 pages).
  • “Kommentarer til udvalgte afgørelser – Avancebeskatning ved afståelse af aktier i udenlandsk selskab, EU-retten og tredjelande”, (SKM2016.154.SR), RR.SM2017.91, (7 pages).

2016

  • “Kommenterede udvalgte afgørelser SKM2016.281.HR – Rette indkomstmodtager og udbytte”, R&R 2016.0101, (5 pages).
  • “Kommentarer til udvalgte afgørelser SKM2015.634.SR og SKM2015.644.SR – fast driftssted”, R&R, (6 pages).
  • “International skatteret 2015-2016”, SR-SKAT, (8 pages).

2015

  • “Arbejdsudleje – Regelkollission, overgang i skattepligt og indeholdelsesforpligtelse”, TfS 2015 440, (9 pages).
  • “Genoptagelse efter C-48/13, Nordea Bank Danmark – styresignal i høring”, SR-SKAT online, (4 pages).
  • “International skatteret 2014-2015”, SR-SKAT online, (7 pages).

2014

  • “OECD’s Modeloverenskomst og FN’s Modeloverenskomst – en sammenligning, SU 2014, 367, December 2014, (10 pages).
  • “The Nordea Bank Case (C-4813)”, Nordic Tax Review 2014, Issue 2 pp. 231-242, October 2014 (12 pages).
  • “Exitskat og henstandssaldoen – er der fradrag for renter? Om ministersvar og lovfortolkning”, TfS 2014, 732, October 2014, (5 pages).
  • “International skatteret 2013-2014”, SR-Skat online, SR.2014.0216, October 2014, (8 pages).
  • “Praktisk internasjonal skatterett og internprising“, Review, Ole Gjems-Onstad & Eivind Furuseth (red.), Nordisk Tidsskrift for Selskabsret, pp. 150-151, 2014/1.
  • “Entreprisevirksomhed og fast driftssted” (peer review), SR-Skat, pp. 31-47, 2014/1.

2013

  • “International skatteret”, SR-Skat 2013/4, pp. 2-17-225, 2012-2013.
  • “Nogle bemærkninger om hjemting som betingelse for begrænset skattepligt af lønindkomst” (peer review), SR-Skat, pp.158-170, 2013/3.
  • “Lærebog om indkomstskat”, kap. 37: International skatteret, pp. 5-12, 39, Aage Michelsen m.fl., vol. 15, 2013 Jurist- og Økonomforbundets Forlag.
  • “Selskaber: aktuelle emner, Selskabers mobilitet – skatteretlige problemstillinger”, pp. 26, Mette Neville m.fl. (red.), Jurist- og Økonomforbundets Forlag, 2013.

2012

  • “Permanent Establishment – an analysis of article 5 of the OECD Model”, Jane Bolander (red.), Yearbook for Nordic Tax Research, pp. 8, 2012.
  • “Enhanced Efforts against Perceived No-Tax Corporations” (peer review), International Transfer Pricing Journal pp. 420-425, 2012/6.
  • “Corporate Loss Utilization through Aggressive Tax Planning” (peer review), International Transfer Pricing Journal pp. 342-349, 2012/5.
  • ”Fast driftssted – foreslåede ændringer af kommentarerne til OECD’s Modeloverenskomst” (peer review), SR-Skat, pp. 45-58, 2012/1.
  • ”Kommissionærer og fast driftssted i lyset af Dell-sagen” (peer review), Skat Udland 2012, 140.
  • “Lidt mere om subjektiv skattepligt for selskaber med begrænset ansvar”, Tidsskrift for Skatter og afgifter 2012, 799.
  • ”Enterprise services”, Skat Udland 2012, 309, 2012, co-author: Philip Noes.
  • ”Subjektiv skattepligt for ”selskab med begrænset ansvar” omfattet af SEL § 1, stk. 1, nr. 2 – en kritisk kommentar til TfS 2021, 281 LSR” (peer review), Tidsskrift for Skatter og afgifter 2012, 333.
  • “Cahiers de Droit Fiscal International”, Arvid Aage Skaar m.fl., Vol. 97a 2012 (Enterprise Services (Denmark), pp. 16, 2012.

2011

  • “Iværksætteraktier – L94”, Revision og Regnskabsvæsen 2011/11 pp. 58-66, 2011.
  • “Repræsentant med hjemmekontor” (peer review), Tidsskrift for Skatter og afgifter 2011, 684.
  • ”Fast driftssted”, Jurist- og Økonomforbundets Forlag, 2011.

2010

  • “Dobbeltbeskatningsoverenskomsterne og EU-retten” (peer review), Skat Udland 2010, 70.

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.

KATJA DYPPEL WEBER

Katja Dyppel Weber
Partner, Ph.D.

E-mail: kdw@corit.dk
Mobile: +45 40 42 22 95

Katja advises on all matters within Danish and international corporate tax law. She possesses a special expertise within the field of corporate taxation, international tax law, including incentive schemes, transactions and structuring, investments, M&A and transfer pricing.

Katja’s specialties within specific areas are tax aspects of shipping, energy trading, offshore activities and complex financial instruments, with a specific emphasis on derivatives. Katja holds a Ph.D. degree in this topic.

Katja has, for several years, been active in the academic world primarily as academic staff and by lecturing at Copenhagen Business School. Katja is national correspondent and summary author for IBFD Tax News Services and Tax Treaties Database.

Professional experience

2018 –               Partner, CORIT Advisory
2017 – 2020     External Lecturer, Law Department, Copenhagen Business School
2015 – 2018     Associate Partner, CORIT Advisory
2015 – 2017     Associate Professor, Law Department, Copenhagen Business School
2012 – 2015     Senior Associate, CORIT Advisory and CORIT Academic
2012 – 2015     Assistant Professor, Law Department, Copenhagen Business School
2009 – 2012     PhD Fellow, Copenhagen Business School, Law Department, Denmark
2008 – 2012     Tax Consultant, Deloitte, Copenhagen, Denmark
2011                  Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2006 – 2008     Student assistant, Tax and Legal. ATP Real Estate Partners

Education

2012                  Ph.D. in tax law. Copenhagen Business School
2009                  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 Michael Tell.

2023

  • Beskatning af Power Purchase Agreements, R&R, no. 4, Karnov.

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: Michael Tell.

2021

  • “Taxation and Value Creation”, IBFD, 2021, Chapter 17, p. 341-352.

2020

  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Peter Koerver Schmidt and Michael Tell.

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 Michael Tell.
  • “Fradragsregler trænger til et servicetjek”, Børsen 19. april 2018 (4 pages), co-author: Jens Jul Jacobsen.
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018 (3 pages), co-author: Louise Fjord Kjærsgaard.
  • “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018 (4 pages), co-author: Louise Fjord Kjærsgaard.
  • “Skattemæssig behandling af virtuelle valutaer”, TfS 2018, 1, Karnov Group (12 pages), co-author: Louise Fjord Kjærsgaard.

2016

  • “Study on Structures of Aggressive Tax Planning and Indicators”, Ramboll Management Consulting & Corit Advisory, (176 pages).
  • “Tilknytning til erhvervsmæssig virksomhed eller ej? – Fradrag for fysiske personers tab på finansielle kontrakter”, SR-skat, January 2016, (12 pages).

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag, (co-auther), (p. 349-369).
  • “Fra symmetri Kulbrinteskatteloven til Symmetri i Kursgevinstloven”, Karnov Group Denmark, SU 2015, 202, (6 pages).
  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (1. edition 2015), co-authors: Peter Koerver Schmidt and Michael Tell.

2014

  • “Skatteretlig behandling af underskud i forbindelse med kulbrintevirksomhed”, TfS 2014 775, October 2014, (15 pages).
  • “Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements”, IBFD, June 23, 2014, (19 pages).
  • “Tax Risk Management”, (Country Chapter), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Michael Tell & Peter Koerver Schmidt.
  • “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014, (9 pages).

2013

  • “Le Societá Holding: Un Tentative di Collocamento Sistemico”, co-author, pp. 700-719, Klüwer International, 2013.
  • “Beskatning af aktielån og repo’er”, SR-skat online, 2013, (8 pages).

2012

  • “Køberet til andel af vindmøllepark – en kommentar til TfS 2012, 525”, TfS 2012, 616, (12 pages).
  • “Beskatning af finansielle kontrakter”, DJØF Forlag 2012, (400 pages).
  • “Finansielle kontrakter: dekomponering eller integration – et skatteretligt kvalifikationsspørgsmål”, Tidsskrift for Skatter og Afgifter, 2012, 303, (13 pages).

2011

  • “Værdiansættelse af urealiserede finansielle kontrakter”, Tidsskrift for Skatter og Afgifter, 2011, 798, (14 pages).
  • “Denmark offers Unique Opportunities as a Holding Company Jurisdiction”, Tax Planning International European Tax Service, BNA, 2011 (7 pages), co-author: Jakob Bundgaard.

2010

  • “Lager- eller realisationsbeskatning af finansielle kontrakter – TfS 2010, 629 Ø en domskommentar”, Tidsskrift for Skatter og Afgifter, 2010, 804, (14 pages).
  • “Profit Participating Loans in International Tax Law”, Intertax 2010/12, pp. 643-662 (22 pages), co-author: Jakob Bundgaard.

2009

  • “Overskudsafhængige lån – Om udformning, økonomiske rationaler og den mangelfulde skatteretlige regulering”, Tidsskrift for Skatter og Afgifter, 2009, 480 (18 pages), co-author: Jakob Bundgaard.
  • “Corporate Tax Implications of Denmark’s Unilateral Termination of its Tax Treaties with France and Spain”, Bulletin for International Taxation, July 2009, p. 295 et seq. (14 pages), co-author: Jakob Bundgaard.

JAKOB BUNDGAARD

Jakob Bundgaard
Managing Director, Professor, Ph.D.

E-mail: jb@corit.dk
Mobile: +45 40 42 22 84

Jakob Bundgaard is the managing director of CORIT Advisory. He advises leading companies broadly on tax law issues and strategic matters. He possesses a special expertise within the field of corporate taxation, international tax law, EU-law, financial instruments, transactions and structuring, corporate finance, and taxation of digital enterprises.

Concurrently with his counseling activities, Jakob has, for several years, been active in the academic world. Jakob is a professor of international tax law at the University of Aalborg and previously held the position as honorary professor of international tax law at the University of Aarhus for 10 years. In addition Jakob is the author of a significant number of publications on tax law issues and is often invited as a key-note speaker for other advisors, tax authorities, universities and at conferences.

Furthermore, Jakob is active in different associations within the field, including holding the presidency of the Danish IFA branch (Dansk Skattevidenskabelig Forening) and as member of the European Association of Tax Law Professors (EATLP) and a member of the tax committee at the Danish Venture Capital and Private Equity Association (DVCA).

Professional experience

2011 –               Managing director, CORIT Advisory
2018                  Professor, Aalborg University
2010 – 2020     Honorary Professor, Aarhus University
2010 – 2011     Partner, Moalem Weitemeyer Bendtsen Advokatpartnerselskab
1998 – 2010     Partner, Deloitte (partner since 2008)
2007                  Visiting Scholar, Stanford Law School, California, USA
2003 – 2010     Associate Professor, Law Department, Copenhagen Business School

Education

2011                Wharton School, University of Pennsylvania. Executive education
2005                Ph.D. in tax law. Copenhagen Business School
1998                Master of Business Administration and Commercial Law. University of Aalborg and Copenhagen Business School

Awards

Awarded The 2017 Karnov Tax Prize


Publications

2024

  • “Samspillet mellem global minimumsbeskatning (Pillar 2) og CFC-beskatning”, SR-Skat, no. 6.
  • “Potentielle stemme rettigheder som del af koncern begrebet”, Taxo, no. 6.
  • “Kvalifikation og dekomponering af grænseoverskridende betalingsstrømme ved blandede kontrakter – et enkelt dansk eksempel”, Taxo, no. 5.
  • “Global Tax Policy Trends – From Coordination to Conflict?”, Wolter International Tax Blog, Wolters Kluwer, June 2024.
  • “Globale skattepolitiske strømninger – fra koordination til krig?”, Taxo, no. 4.
  • “Hyatt-dommen– lidt mere om afgrænsningen af royalties i den internationale skatteret”, Taxo, no. 3.
  • “PepsiCo-dommen – begyndelsen på en global bølge af kildelandsbeskatning af embedded royalties?”, Taxo, no. 2.
  • “Begrebet ”tegningsret”. Lidt om finansiel innovation og samspillet mellem skatteret og civilret”, Taxo, no. 1.

2023

  • “Skal skatterettens generelle omgåelsesklausul anvendes ved fortolkning af minimums-beskatningsloven?”, Taxo, no. 8.
  • “Nogle perspektiver på Mærsk-dommens betydning”, Taxo, no. 7.
  • “Af navnet kan intet udledes – lidt om kvalifikation af udenlandske enheder og en vildtvoksende praksis, der måske glemmer sit historiske udgangspunkt”, Taxo, no. 6.
  • “Private Sector Engagement in Tax Policy Issues – Contours Of a Fast-Growing Discipline”, Tax Notes International, volume 111, no. 12.
  • “Privat involvering i skattepolitik – Konturer af en disciplin i hastig udvikling”, Taxo no. 5.
  • “Samspillet mellem regnskabsret og skatteret i Pillar 2-direktivet”, Taxo no. 4.
  • “Højesteret bidrager til afklaringen af “lignende værdipapirer ” i skatteretlig  henseende”, Taxo no. 3.
  • “Verdens bedste land for iværksætteri? Ikke uden justering af skattereglerne!”, Taxo, no. 2.
  • “Verdens bedste land for iværksætteri? Ikke uden andre skatteregler”, Berlingske.
  • “Finansielle klimainstrumenter Carbon financing, Carbon offset credits og certifikater”, Taxo, no. 1.

2022

  • “Hvor djævelsk er arkitekturen bag UTPR i OECD ’s Pillar II modelregler”, Taxo, no. 8.
  • “Selskabers hjemsted baseret på ledelsens sæde. Bemærkninger i anledning af en sjælden domsafsigelse”, Taxo, no. 7.
  • “Data: Indledende tanker om kvalifikation og behandling i skatteretlig henseende”, Taxo, no. 6.
  • “Note alternative securities – Lidt om Simple Agreement for Future Equity (SAFE’s) og skattesystemets udfordringer med innovative finansieringsinstrumenter”, Taxo, no. 5.
  • “Cahiers de droit fiscal international”, vol. 106B: Big data and tax – domestic and international taxation of data driven business, p. 303-320, IFA, co-author: Louise Fjord Kjærsgaard.
  • “Er Fair Tax Mark akkreditering fremtiden?”, Taxo, no. 4.
  • “Kulturbidraget – minder det ikke lidt rigeligt om en digital skat?”. Taxo, no. 3.
  • “Indledende skattemæssige overvejelser i forbindelse med fremkomsten af Carbon Capture and Storage (CCS) og Carbon Capture and Utilization (CCU)”, Taxo, no. 02.
  • “Lidt om zero coupon convertibles”. Taxo, no. 1.

2021

  • “Skattelovgivningen anno 2021”. Taxo, no. 8.
  • “Kvalifikationen af udenlandske enheder – forsøg på systematisering af nyere praksis fra perioden 2013-2021”. Taxo, no. 7, co-authors: Michael Tell, Sofie Cecilie Friis.

  • “Skattemæssig kvalifikation af depositary receipts”, Taxo, no. 7.
  • “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Louise Fjord Kjærsgaard & Michael Tell.
  • “Embedded royalties – en ny skat på udenlandske IP-rettigheder”, Taxo, no. 6.

  • “Nye prøveballoner fra EU-Kommissionen– luftkasteller fremtidens skattesystem”, Taxo, no 5.
  • “Strømninger i debatten om ansvarlig skat”, Taxo, no. 4.
  • “Grænseoverskridende fusion – endnu en gang anset for at udgøre omgåelse”, Taxo, no. 3.
  • “Tanker om en reel grøn skattereform – en utopi?”, Taxo, no. 2.
  • “Yderligere eksempler fra praksis vedrørende den generelle omgåelsesklausul”, Taxo, no. 1.

2020

  • “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, p. 23-58, co-author: Michael Tell.
  • “Ansvarlig skat er gået fra niche til et must, og det er godt”, Berlingske.
  • “Skattemæssige udfordringer ved Internet of Things (IoT)”, Taxo, no. 8.
  • “Udviklingen vedrørende den generelle omgåelsesklausul”, Taxo, No. 7.
  • “Om den ufattelige langsommelighed … når Danmark skal rette ind efter EU-retten”, Taxo, no. 6.
  • “Sandheden er det første offer”, Taxo, no. 5.
  • “Afsagt – Omgåelsesklausulen & de nervøse rådgivere”, Taxo, no. 4.
  • “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: Michael Tell.
  • “Funktionsflytninger & kompensationsbetalinger” , Taxo, No. 02, p. 36, (5 pages).
  • “Taxable Presence and Highly Digitalized Business Models”,  Tax Notes International, Vol. 97, No. 9, (30 pages), co-author: Louise Fjord Kjærsgaard.
  • “Implementing Key BEPS Actions: Where Do We Stand?”, Danish report, IBFD, (7 pages), co-author: Peter Koerver Schmidt.
  • “Udvidet genoptagelsesfrist for alle skatteretlige spørgsmål i kontrollerede miljøer?”, Taxo, no. 1, p. 37 (2 pages).

2019

  • “Hvor mange gange skal man gentage noget tvivlsomt, før det bliver rigtigt?” , Taxo, no. 3, p. 26 (4 pages).
  • “Hvor langt rækker en skattemæssig tilsidesættelse?”, Taxo, no. 2, p. 30 (4 pages).
  • “Beskattes gevinstmuligheder virkelig i dansk skatteret?”, Taxo, no. 1, page 38 (2 pages).
  • “Klimainstrumenter – Om beskatning af kvoter og kreditter vedrørende drivhusgasser”, SR-Skat, nr. 4, (17 pages).
  • “Status på omgåelsesklausulen i ligningslovens § 3”. Skat Udland, 172 (10 pages), co-authors: Michael Tell and Louise Fjord Kjærsgaard.
  • “Den generelle omgåelsesklausul efter implementeringen af skatteundgåelsesdirektivet”, Skat udland, 173 (8 pages).
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 0053 (10 pages), co-authors: Peter Koerver Schmidt and Michael Tell.

2018

  • “Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU-retligt perspektiv”, SU 2018, 116 (4 pages), co-authors: Michael Tell and Lars Bo Aarup.
  • “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States”, (9 pages), co-authors: Louise Fjord Kjærsgaard and Lars Bo Aarup.
  • “Witholding tax in the era of BEPS, CIVs and the digital economy”, International Fiscal Association, Volume 103 B, 2018 (19 pages).
  • “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 8 May 2018, (4 pages), co-author: Louise Fjord Kjærsgaard.
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Peter Koerver Schmidt, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup.
  • “Skat mangler i regeringens digitale strategi”, Børsen, April 2018, (4 pages).

2017

  • “Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group (4 pages), co-author: Louise Fjord Kjærsgaard.
  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, IBFD, Vo. 15, p. 261-284, co-author: Peter Koerver Schmidt.
  • “Convertible Debt Instruments in International Tax Law Part 2”, European Taxation September 2017 (10 pages).
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228 (7 pages), co-authors: Louise Fjord Kjærsgaard, Lars Bo Aarup.
  • “Convertible Debt Instruments in International Tax Law Part 1”, European Taxation, April 2017, (8 pages).
  • “Hybrid Financial Instruments in International Tax Law”, Kluwer Law International, (496 pages).
  • “Skattekartoteket”, Karnov Group, pp. 59-75 in chapter 21 (17 pages).

2016

  • “Trends in Financial Market Innovations: The Role of Taxes”, Copenhagen Research Group on International Taxation, (184 pages).
  • “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU” Co-author Peter Koerver Schmidt, SR-SKAT 6/2016 (7 pages).
  • When Tax Matters Affect Corporate Reputation – Tax Strategy as a Relevant Tool for the Era of Transparancy and “fair” Taxation, Wolters Kluwer (4 pages).
  • “Screening of the corporate income tax systems of EU member states for aggressive tax planning”, Skat Udland, June 2016 (14 pages), co-author: Henrik Meldgaard.
  • “Kommissionens forslag til et Anti-Tax Avoidance Directive”, SR-SKAT nr. 2016-3 (13 pages).
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, European Association of Tax Law Professors, National Reports, Denmark (21 page), co-author: Peter Koerver Schmidt.
  • “Study on Structures of Aggressive Tax Planning and Indicators”, Ramboll Management Consulting & Corit Advisory (176 pages).

2015

  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark, (p. 85-132 and 133-156).
  • “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, SU 2015, 38, February 2015 (8 pages), co-author: Peter Koerver Schmidt.
  • ”Sandheden er det første offer – Debatten vedrørende multinationale selskabers skattebetalinger”, Berlinske Business, February 13 2015.

2014

  • “Allowance for Corporate Equity – Overview of existing Equity and Dividend Deduction Regimes and the International Tax Law treatment hereof”, Discussion paper no. 14, 2014.
  • “Debt-flavoured Equity Instruments in International Tax Law”, Intertax, Volume 42, Issue 6-7, May 2014 (11 pages).
  • “Tax Risk Management”, (Country Chapter), IBFD, March 2014 (20 pages), co-authors: Gianelli, Dyppel, Tell & Schmidt.
  • “Fradragsret for udgifter ved kulbrintebeskatningens ring-fence og tab på finansielle kontrakter”, TfS 2014, 153, February 2014, (6 pages).
  • “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014 (9 pages).
  • “Supranational modvirkning af dobbelt ikke-beskatning og anden skatteplanlægning – om ændringsforslaget til EU’s moder-/datterselskabsdirektiv”, SU 2014, 45, February 2014 (6 pages).

2013

  • “Ny strategi for erhvervsbeskatning”, Børsen, December 10, 2013.
  • “Hybrid Financial Instruments and Primary EU Law – Part 2”, IBFD, December 2013 (8 pages).
  • “Kvalifikation af udenlandske enheder – forsøg på systematisering af nyere praksis”, Skat Udland, November 2013 (21 pages).
  • “Hybrid Financial Instruments and Primary EU Law – Part 1”, IBFD, October 2013.
  • “Coordination Rules as a Weapon in the War against Cross-Border Tax Arbitrage – The Case of Hybrid Entities and Hybrid Financial Instruments”, IBFD, April/May 2013.
  • “Beneficial Ownership: Recent Trends”, August 2013, IBFD, (co-author).
  • “Rækkevidden af kulbrintebeskatningens ring-fence – om Shell-dommen og dennes afledte konsekvenser”, pp. 219-227, SU 2013, 95, April 2013.
  • “Le Societá Holding: Un Tentative di Collocamento Sistemico”, co-author, pp. 700-719, Klüwer International, 2013.
  • “Dutch Shell Prevails in Landmark Case on Danish Hydro Carbon Tax”,  Tax Notes International, April 2013.
  • “Coordination Rules as a Weapon in the War against Cross-Border Tax Arbitrage – The Case of Hybrid Entities and Hybrid Financial Instruments”, Bulletin for International Taxation, Vol. 67, No. 4/5, 2013.
  • ”Skatteretten 2” [Tax Law 1], 6. ed. 2013, Karnov Group Denmark (co-author).
  • ”Skatteretten 1” [Tax Law 1], 6. ed. 2013, Karnov Group Denmark (co-author).

2012

  • “Danske skattetilstande et kuriosum”, Børsen, November 7 2012.
  • “Konventionelle konvertible instrumenter (II)”, SR-skat online, November 2012.
  • “Konventionelle konvertible instrumenter (I)”, SR-skat online, October 2012.
  • “Danish Case Law Developments on Beneficial Ownership”, Tax Notes International, Vol. 68, October 1 2012.
  • “Slaget fortsætter – Om udviklingen i retspraksis vedrørende beneficial ownership”, Forthcoming in Skat Udland 2012/3.
  • “Warrantlån og optionslån i dansk og international skatteret”, Tidsskrift for Skatter & Afgifter, 2012.177.
  • Review of Anders Nørgaard Laursen: Fast driftssted, 2011, Ugeskrift for Retsvæsen 2012 B, p. 47.
  • “Særlige selskaber”, Skattekartoteket chapter 56 (153 pages).

2011

  • “Tax Aspects of Business Restructuring”, National reporter for Denmark for the 2011 IFA Conference in Paris, Cahiers de Droit Fiscal International, Vol. 96a, 2011, co-author Jens Wittendorff.
  • “Denmark offers Unique Opportunities as a Holding Company Jurisdiction”,  Tax Planning International European Tax Service, BNA, 2011 , co-author Katja Joo Dyppel.
  • “Denmark’s Tax Incentives to Promote Renewable Energy”, Tax Notes International, February 14, 2011, p. 515-516.
  • “The Importance of Frameworks Conditions for Cleantech and Renewable Energy”, Copenhagen Cleantech Journal, Vol. 1, 2011, p. 12-13.
  • ”Udviklingslinjer i praksis vedrørende tynd kapitalisering”, Tidsskrift for Skatter og Afgifter, 2011, 104 (14 pages), co-author: Michael Tell.
  • ”Nyt om skat og vedvarende energi og cleantech”, Revision & Regnskabsvæsen 2011/2, p. 42 et seq.
  • ”Finansiel Innovation som skatteretlig udfordring – Mandatory convertibles og reverse convertibles i dansk skatteret”, in Festskrift til Jan Pedersen, Kerzel (ed.), 2011, p. 35-50 (15 pages).
  • ”Beneficial ownership – Nu en reel bestanddel af dansk skatteret”, Skat Udland, 2011, 31 (7 pages).
  • ”Små og mellemstore virksomheder har behov for andre finansieringsformer”, Berlingske Business, Monday 21 March 2011, p. 3, co-author: professor Mette Neville.
  • ”CCCTB – Europa Kommissionens direktivforslag om en fælles konsolideret skattebase”, Revision & Regnskabsvæsen, 2011/7, p. 42-51. co-author: Peter Koerver Schmidt.
  • ”En fælleseuropæisk skattebase – Reaktioner på direktivforslaget”, Inspi 2011/7-8, p. 6-13 (7 pages), co-author: Peter Koerver Schmidt.

2010

  • “Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions”, National reporter for Denmark for the 2010 IFA Conference in Rome Italy, Cahiers de Droit Fiscal International, Vol. 95a, p. 261-279, co-author Peter Koerver Schmidt.
  • “Classification and Treatment of Hybrid Financial Instruments and The Remuneration thereon Under EC Corporate Tax Directives”, European Taxation 2010/10, Part. 1, pp. 442-456 (15 pages) and European Taxation 2010/11, Part 2, pp. 490-500 (11 pages).
  • “Profit Participating Loans in International Tax Law”, Intertax 2010/12, pp. 643-662 (22 pages) co-author Katja Joo Dyppel.
  • “Kapitalfonde i dansk og international skatteret”, [Private Equity Funds in Danish and International Tax Law], 381 pages, CORIT Book Series On International Tax Law, no. 1, 2010, Ex Tuto Publishing.
  • ”Direktivkonformitet ved anvendelse af ny værnslovgivning på udenlandske mellemholdingselskaber”, Skat Udland 2010, 111, p. 255-264 (9 pages).
  • ”Den skatteretlige behandling af management fee’s i private equity og venture-branchen”, Tidsskrift for Skatter og Afgifter 2010, 388, p. 1740 et seq. (7 pages).
  • ”Første slag om ”beneficial ownership” er udkæmpet – det endelige venter forude”, Skat Udland, 2010, 144, p. 340 et seq. (9 pages).
  • ”Dobeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Skat Udland 2010, 253, (10 pages), co-author Peter Koerver Schmidt.
  • ”Beneficial ownership – Nyt nederlag og skærpede regler på vej”, Skat Udland, 2010, 387 (7 pages).

2009

  • “Corporate Tax implications of Denmark’s Unilateral Termination of Tax Treaties with France and Spain”, Bulletin for International Taxation, 2009, 14 pages, co-author: Katja Joo Dyppel.
  • “Optimizing the Framework Conditions for Renewable Energy and Cleantech Solutions Using Grants, Feed-in Tariffs and Tax Incentives – A Project Outline”, CORIT Discussion Paper No. 4. 2009, (7 pages).
  • “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: Michael Tell.
  • ”Rente-/royaltydirektivet i national kontekst”, Skat Udland 2009, 61, 120 et seq. (13 pages).
  • ”Overskudsafhængige lån – Om udformning, økonomiske rationaler og den mangelfulde skatteretlige regulering, Tidsskrift for Skatter og Afgifter, 2009, 480, p. 2298 et seq. (18 pages), co-author Katja Joo Dyppel.
  • ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter, 2009, 567, p. 2747 et seq.  (14 pages), co-author: Peter Koerver Schmidt.
  • ”Carried interest i private equity og venture fonde – Internationale strømninger slår igennem til dansk ret”, Tidsskrift for Skatter og afgifter 2009, 836, p. 4033 et seq. (18 pages).

2008

  • “Tax Avoidance and Capital Gains on Securities –Lessons from Recent Danish Supreme Court Cases”, European Taxation, 2008/2, p. 59 et seq. (11 pages). One section of this article is based on the article listed as item 63 ,co-author: Attorney Arne Møllin Ottosen,.
  • “Cross Border Tax Arbitrage from Inbound Hybrid Financial Instruments curbed in Denmark by Unilateral Reclassification of Debt to Equity”, Bulletin for International Taxation, 2008/1, pp. 33-43.
  • “Beneficial ownership in International Financing Structures”, in Tax Notes International, 19. May, 2008, p. 587 et seq. (26 pages), co-author: Professor dr.jur. Niels Winther-Sørensen.
  • “The Concept of a Group for Common Consolidated Tax Base Purposes”, prepared for a European Commission conference held at the University of Vienna, February 2008 and subsequently published in Common Consolidated Corporate Tax Base, Linde Verlag, 2008, Series on International Tax Law, Lang, Pistone, Schuch & Staringer (eds.), p. 137-156, co-author: Professor dr.jur. Niels Winther-Sørensen.
  • “Perpetual and Super-Maturity Debt Instruments in International Tax Law”, Journal of Derivates and Financial Instruments, 2008, no. 4, p. 126 et seq. (17 pages).
  • “Danish Tax Board Rules on Treaty Protection of Hybrid Entities”, Tax Notes International, June 23, 2008, p. 993, co-author: Morten Reinholdt Nielsen.
  • “Recent Danish Changes Regarding Reverse Hybrid Entities, Convertible Bonds and Exit tax”, Journal of Derivatives & Financial Instruments, 2008 p. 246 et seq. (7 pages), co-author: Charlotte Ellegaard.
  • “Consequences of Denmark’s Termination of Tax Treaties with France and Spain”, Tax Notes Int’l, 2008, p. 719 et seq. and World Tax Advisor, 21 November 2008.
  • ”Kapitalafkast og skatteneutralitet – Om værnsregler på området for beskatning af likvidationsprovenu, kapitalnedsættelser og tilbagesalg til udstedende selskab”, Tidsskrift for Skatter og Afgifter, 2008, 419, p. 1783 et seq. (13 pages).
  • ”Immaterialret – indhold, værdiansættelse og skat”, Lars Karnøe (ed.) et al, Beskatning af immaterielle aktiver, p. 367 et seq.  (44 pages). Thomson Publishing, 2008, co-author: Peter Koerver Schmidt.
  • “Private Equity i Danmark”, CEBR, 2008, 170 pages (pp. 124-161), co-authors: Morten Bennedsen, Steen Thomsen, Søren Bo Nielsen, Kasper M. Nielsen & Thomas Poulsen.
  • “DVCA: Aktivt ejerskab og åbenhed i kapitalfonde”, 2008, pp. 157-187.
  • “Udbyttestrømme i koncernstrukturer med hybride selskaber”, Skat Udland, 2008/ no. 313, p. 676 et seq. (7 pages), co-author: Morten Reinhold Nielsen.
  • “Skatteretlige aspekter af kvoter og kreditter vedrørende drivhusgasser”, Ugeskrift for Skat, 2008, 4501 (25 pages).
  • “CO2-kvoter udfordrer skattesystemerne”, in El & Energi, 2008/16, pp. 20-21.

2007

  • “Tax Law & Private Law – A contribution on Interdisciplinary Interaction between tax law and private law”, Yearbook for Nordic Tax Research 2007, Påhlsson, R.( ed.), Universitetsforlaget, Oslo 2007, p. 263-267 (5 pages).
  • ”Skattearbitrage & korrespondensprincip – Omkvalificering af gæld til egenkapital ved udenlandsk skattefrihed af afkast fra hybride finansielle instrumenter”, Skat Udland, 2007/ 7a, 237, p. 556 et seq. (14 pages).
  • “Retmæssig ejer ved international koncernfinansiering”, part 1 and part 2, SR-skat 2007, p. 395 et seq. (19 pages) and SR-Skat 2007/6 (15 pages), co-author: Professor dr.jur. Niels Winther-Sørensen.
  • “Elevatormodellen”, Revision & Regnskabsvæsen, 2007/4, p. 32 et seq. (11 pages), co-author, Attorney Arne Møllin Ottosen.
  • ”Fradragsret for transaktionsomkostninger – Supplerende kommentar til Højesterets domme af 24. Oktober”, Tidsskrift for Skatter og afgifter 2007, at 1021 (6 pages).

2006

  • “Tax Law on Intra group and shareholder security from a transfer pricing perspective”, International Transfer Pricing Journal, 2006, No 2., at p. 79 et seq. (10 pages).
  • “Direct Tax Rules and the EU Fundamental Freedoms: Origin and Scope of the Problem; National and Community responses and solutions”, Danish National report, FIDE National Report, Cypress, 2006 (19 pages), co-author: Niels Winther-Sørensen.
  • “Private Equity Funds & Leveraged Buyouts – Danish attack on transparent entities and other controlling entities”, Journal of Derivatives & Financial Instruments, 2006/5, p. 223 et seq. (8 pages).
  • “Private Equity Funds & Leveraged Buy Outs – Indgreb om bestemmende indflydelse fra transparente selskaber”, Skat Udland 2006/6, at p. 513 et seq. (28 pages).
  • ”Skatteretten 3” [Tax Law 3], 4. ed. 2006, 5. ed.  2009, 6. ed 2013, co-author, Thomson.
  • ”Skatteret & Civilret – Et bidrag om skatte- og civilrettens interdisciplinære relationer til videreudvikling af skatterettens almindelige del”, [Tax Law and Private Law – studies on interdisciplinary relations] (Ph.D.-thesis), Thomson, 2006, 1144 pages.
  • ”Deltagelse i kapitalselskaber”, Skattepolitisk Oversigt, 2006, at p. 17 et seq. (40 pages).
  • ”Omkvalifikation af selskaber”, Ugeskrift for Retsvæsen 2006 B., at p. 166 et seq. (7 pages).
  • ”Deltagelse i personselskaber”, SR-skat, 2006/2, at p. 161 et seq., (10 pages).
  • ”Skatteretlige kriterier for afgrænsning af selvstændige skattesubjekter”, SR-Skat 2006/3 at p. 223 et seq. (15 pages).
  • ”Rådgiveromkostninger – Anvendelsesområdet for Ligningslovens § 8 J”, Revision & Regnskabsvæsen, 2006/7, p. 24 et seq. (12 pages).
  • ”Overkursreglen i lyset af nyere administrativ praksis”, In Tidsskrift for Skatter og Afgifter, 2006, at 729 (8 pages).
  • ”Hybrid finansiering og international skatteret”, Skat Udland 2006, at p. 959 et seq. (10 pages).

2005

  • Controlled Foreign Corporations, Julebog, Law Department, Copenhagen Business School. 2005, at p. 23 et seq. (21 pages).
  • ”Kvalifikation af visse europæiske selskaber – Om transparens, skattesubjektivitet og EU-ret”, Skat Udland 2005, at 45 (4 pages).
  • ”Maskeret udbytte fra fordringer”, SR-Skat 2005, nr. 1, p. 60 et seq. (7 pages).
  • ”Sikkerhedsstillelse i selskabs- og koncernforhold”, Revision & Regnskabsvæsen 2005/10, at p. 36 et seq. (14 pages).
  • ”Aktie- og anpartsselskabers skatteretlige hjemsted”, Skat Udland, 2005, at p. 510 et seq. (9 pages).
  • ”Løsning af internationale skattetvister”, Skat Udland 2005, at p. 763 et seq. (9 pages), Aarhus School of Business, co-author: professor Aage Michelsen.
  • ”Alternative selskabsformer”, SR-Skat 2005, at p. 298 et seq. (14 pages), co-author: Arne Møllin Ottosen, Attorney, Kromann Reumert.

2004

  • “Beskatning af immaterielle aktiver – en oversigt”, Law Department, Copenhagen Business School, Julebog, Jurist- og Økonomforbundets Forlag, 2004, at p. 29 et seq. (28 pages).
  • “Skatteretten 2”, [Tax Law 2], 4. ed. 2004, 5. ed. 2009, Thomson (co-author).
  • ”Skatterettens koncernbegreb”, i Festskrift til Ole Bjørn, Jurist- og Økonomforbundets Forlag, 2004, at p. 61 et seq. (22 pages).
  • ”Hvad er realiteterne?– bemærkninger til den første landsskatteretskendelse i tilbagesalgskomplekset”, Tidsskrift for Skatter og Afgifter Nr. 3. 2004, at p. 229 et seq. (8 pages).
  • ”Vurdering af EU- pakkens regler om koncerninterne lån”, Skat Udland 1A, 2004, at p. 9 et seq. (4 pages).
  • ”Beskatning af SE- selskaber – en oversigt”, SR- Skat 1/2 2004, at p. 73 et seq. (13 pages).
  • ”Efter Lankhorst-Hohorst- nationale værn mod tynd kapitalisering i ny indpakning”, Skat Udland, 2004, at p. 425 et seq. (19 pages).
  • ”Bindende ligningssvar for selskaber og hovedaktionærer”, Skattepolitisk oversigt, 2004, at p. 281 et seq. (8 pages).
  • ”Holdingselskabers fradrag for etableringsomkostninger”, Tidsskrift for Skatter og Afgifter 2004, at 671 (4 pages).
  • ”Tilskud som skatteretlig konstruktion”, Skattepolitisk oversigt, 2004, at p. 355 et seq. (32 pages).

2003

  • “On Tax Law and Private Law Relations”, in Scandinavian Studies in Law, Volume 44, Tax Law, Published under the auspices of The Stockholm University Law Faculty, 2003, at p. 77 et seq. (15 pages). Reprinted in SR-Skat 2002, at p. 396 et seq. (9 pages).
  • “Guide to Danish Tax Law Research”, co-author: Jeppe Rune Stokholm.
  • “Skatteretten 1” [Tax Law 1], 4. ed. 2003, 5. ed. 2009, Thomson (co-author).
  • ”Den skatteretlige behandling af transaktioner foretaget i skattebesparelsesøjemed”, del I, Tidsskrift for skatter og afgifter, 2003, at p. 993 et seq. (10 pages).
  • ”Den skatteretlige behandling af transaktioner foretaget i skattebesparelsesøjemed”, del II, Tidsskrift for skatter og afgifter, 2003, at p. 1056 et seq. (10 pages).
  • ”Lidt mere om konvertible obligationer i skatte- og civilretten – TfS 2003, 113 revisited”, Tidsskrift for Skatter og afgifter 2003, at 523.
  • ”Skatteret og civilret – nok engang – duplik til Vinther og Werlauff”, Tidsskrift for Skatter og Afgifter 2003, at. 995.
  • “Beskatning af internationale aktieplaceringer”, Danish Legal National report presented before for the Nordic Board of Fiscal Scientific Research, seminar in Helsingfors, 30-31.10 2002, 29 pages. In Yearbook For Nordic Tax Research, 2003.
  • ”Mobil indkomst”, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2003, at p. 9 et seq. (17 pages).
  • ”EU-retlige begrænsninger for nationale regler om tynd kapitalisering – refleksioner over C-324/00 Lankhorst-Hohorst GmbH”, Skat Udland 2003, at p. 15 et seq. (16 pages), co-author: Jeppe Rune Stokholm.
  • ”Vilkårskorrektion og omgørelse”, SR-Skat 2003, at p. 43 et seq. (14 pages).
  • ”Sekundære korrektioner”, Revision & Regnskabsvæsen 2003/3, at p. 45 et seq. (13 pages).
  • ”Nye regler om koncerninterne lån”, Law Department, Copenhagen Business School, Julebog 2003, Jurist- og Økonomforbundets forlag, 2003, at p. 21 et seq. (17 pages).

2002

  • Regnskabet & skatteretten (I) – Årsrapportens civilretlige forudsætninger”, SR-Skat 2002, at p. 126 et seq. (12 pages).
  • ”Regnskabet & skatteretten (II) – Årsrapportens skatteretlige effekt”, SR-Skat 2002, at p. 224 et seq. (12 pages).
  • ”Skatteretlig kvalifikation af udenlandske selskaber og fonde mv.”, Skat Udland 2002, at p. 598 et seq. (9 pages).
  • “Armslængdeprincippet [The arm’s length principle]”, Skattekartoteket kapitel 21, 2002, 197 pages. Magnus Informatik A/S. 2. Edition, 2006. Reprinted as a separate book in 200, co-author: Jens Wittendorff.
  • ”Udenlandske sambeskattede selskaber og skatteretlig lovfortolkning”, Tidsskrift for skatter og afgifter, 2002, at p. 3754 et seq. (13 pages).

2001

  • “Armslængdeprincippet & Transfer pricing” [The Arm’s length principle & Transfer Pricing], 2001, 571 pages. Magnus Informatik A/S. Reviewed by Peter Dyhr in Skat Udland 2002, at 276, co-author: Jens Wittendorff.
  • ”Første praksis om tynd kapitalisering – et spørgsmål om dokumentation”, SR-Skat 2001, at p. 83 et seq. (14 pages).
  • ”Den skatteretlige dimension af erhvervsjura som ledelsesredskab”, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2001, at p. 25 et seq. (14 pages).

2000

  • ”Tynd kapitalisering – en skatteretlig fremstilling” [Thin capitalization], 2000, 351 pages. Gadjura. Reviewed by Carina M. Gersdorff in Skat Udland, 2001, at 213.
  • ”Aspekter af skatterettens civilretlige relationer – belyst ved selskabsskattelovens § 11”, SR-Skat 2000, at p. 228 et seq. (21 pages).
  • ”Om CFC-beskatning og udenlandske mellemholdingselskaber”, Skat Udland 2000, at 59 et seq. (10 pages).
  • ”Transfer pricing systematik – bemærkninger foranlediget af TfS 2000, 253 LSR”, Tidsskrift for skatter og afgifter, 2000, at p. 736 et seq. (9 pages).

1999

  • “Author on Legal Sections: Export Directory of Denmark: Danish Exporters: Setting up in Denmark – Legal framework”, s. 44 ff and Legal framework for trading with Denmark and investing in Denmark, at p. 67 et seq. Royal Danish Ministry of Foreign Affairs, 1999-2000.
  • “Koncernskatteretlige neutralitetsstudier – studier i udbredelsen af skatteneutralitet ved transaktioner i den internationale koncernskatteret”, [Studies on tax neutrality in international taxation of Groups of companies], 1999, 384 pages. Gadjura. Reviewed by Jan Pedersen in UfR 1999 B., at p. 331 et seq. and Magnus Aarbakke in TfR 1999, at p. 373 et. seq.
  • ”Placering af holdingselskaber i Danmark”, Skat Udland 1999, at 2 (6 pages), co-author: Jens Wittendorff.
  • ”Tynd kapitalisering efter Selskabsskattelovens § 11, stk. 4 – fuld eller delvis konsolidering?”, Tidsskrift for skatter og afgifter, 1999, at 39 (6 pages), co-author: Jens Wittendorff.
  • ”Koncernbeskatningen med skatteneutralitet som reguleringsideal – del I almindelig del”, Tidsskrift for skatter og afgifter, 1999, at p. 588 et seq. (10 pages).
  • ”Koncernbeskatningen med skatteneutralitet som reguleringsideal – del II speciel del”, Tidsskrift for skatter og afgifter, 1999, at p. 646 et seq. (11 pages).
  • ”Dansk og svensk aktiebeskatning af børsnoterede aktier i europæisk sammenhæng”, Månedsrapport for Københavns Fondsbørs, 1999, nr. 326, at p. 20 et seq. (3 pages).

1998

  • ”Den udvidede selvangivelse for fysiske personer”, SR-Skat 1998, at p. 368 et seq. (2 pages).