See the presentation here
We hope to see as many as possible to the inauguration of Anders Nørgaard Laursen as professor.
Read more here.
Seminar on the proposed Common (Consolidated) Corporate Tax Base Directive.
Read more here: Invitation – Understand the C(C)CTB Directive
Jakob Bundgaard and Peter Koerver Schmidt has authored an article on the ATA-Directive that emphasizes the differences to the originally proposed directive as well as the increased risk of double taxation.
We are pleased to present this year’s issue of the CORIT Point of View.
Louise Fjord Kjærsgaard and Jolande Lærke Jørnsgård has authored an article regarding the qualification of payments for cloud computing according to the OECD Model Convention.
The book examines the tax issues affecting the use of hybrid financial instruments (HFIs).
Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity.
This book analyzes the treatment of HFIs – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered.
The book is available here.
CORIT Advisory and Danish Venture Capital and Private Equity Association invite you to an interactive afternoon meeting on the EU Anti Tax Avoidance Directive.
Read more here: Invitation: Seminar on the EU Anti Tax Avoidance Directive
CORIT members Jakob Bundgaard and Michael Tell will speak at the seminar taking place at Lunds skatteakademi. The topics will be tax agreements and GAARs in a comparative perspective.
For more information, please read here.
Jakob Bundgaard, Michael Tell, Steffen Bonde Jensen, Katja Dyppel Weber, Petter Bjerksund, Gunnar Stensland, Ingebjørg Vamråk, Axel Hilling & Anders Vilhelmsson has prepared a discussion paper “Trends in Financial Market Innovations: The Role of Taxes”.