New blog post on Kluwer Tax Law Blog

Jakob Bundgaard has published a blog post on www.kluwertaxlawblog.com.

The blog post discusses recent criticism of MNEs with respect to tax planning activities and claims that politicians and the media are not paying enough attention to facts in the debate.

You can read the whole blog post here.

New article on joint taxation and utilization of losses

Michael Tell has published an article in SR-SKAT.

The article analyses a recent EU case, Commission vs. United Kingdom, C-172/13 and its consequences for Danish joint taxation rules. The author finds that current Danish joint taxation rules are not consistent with EU law even though taxpayer is able to opt for international joint taxation.

Read the article here.

New article on CCCTB

Jakob Bundgaard and Peter Koerver Schmidt has published an article in Skat Udland.

The article discusses a number of legislative and political tendencies that seem to have brought along increased alignment of national corporate tax regimes. Accordingly, it is argued that the states’ room for maneuver currently is under growing pressure when it comes to the design of corporate tax legislation. The conclusion is based on an analysis of a number of recent initiatives from the OECD and the European Commission.

Read the article here.