Publication List. Articles Published in Journals

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CBS, Law Department

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Publication List

Articles Published in Journals

13)

Beskatning af udenlandsk passiv indkomst i koncerner

 English title: The Taxation of Foreign Passive Income for Groups of Companies.

 Journal: Tidsskrift for international beskatning – Skat Udland (submitted – accepted for publication in August 2013)

 Publisher: Magnus Informatik, Denmark

 Summary: The article analyses the Danish rules concerning taxation of foreign passive income. Emphasis is on the Danish CFC-rules, including their relationship with EU law and tax treaties. Moreover, the article comments on the general report prepared for the 67th IFA Congress.

12)

Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit Gemeinshafts- und Abkommensrecht

 English title (translated): The Danish CFC Rules for Companies and their Conformity with Tax Treaties and EU Law.

 Journal: Internationales Steuerrecht (IStR), 2013, p. 417-423.  Publisher: Verlag C.H. Beck.

 Co-author Markus Schneider.

 Summary: The purpose of the article is to give a brief introduction to the Danish legislation concerning Controlled Foreign Corporations (CFC rules) and to highlight the main similarities and differences between the German and Danish CFC rules. Moreover, the article provides insight into the debate on whether the current Danish CFC-regime should be considered in breach of EU law and/or Denmark’s tax treaties. 11)

Danske CFC-regler og dobbeltbeskatningsoverenskomster (peer reviewed)  English title (translated): The Danish CFC rules and tax treaties

 Journal: SR-Skat (2012, no. 5, p. 307-327)  Publisher: Karnov Group, Denmark

 Summary: The article analyses whether the Danish legislation conflicts with Denmark’s tax treaties and questions whether the current rules are within the accepted framework for CFC taxation set out in the commentaries to the OECD Model Tax Convention.

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Dispensation fra CFC-reglerne for selskaber (peer reviewed)

 English title (translated): Dispensation from CFC taxation for companies

 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – p. 903-914)

 Publisher: Magnus Informatik, Denmark

 Summary: The article deals with the access to dispensation from the Danish CFC-rules for banks, insurance companies and mortgage lenders, cf. Sec. 32 (2) of the Corporation Tax Act. Based on new administrative case law it is analyzed how the conditions for obtaining a dispensation should be interpreted. Finally comparative considerations are made.

9)

CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase  English title (translated): CCCTB – The European Commission’s proposal for a

common consolidated corporate tax base

 Journal: Revision & Regnskabsvæsen (RR 2011, no. 7, p. 40-49)  Publisher: Thomson Reuters, Denmark

 Co-author: Jakob Bundgaard

 Summary: The article analyzes the European Commission's proposal which would allow multinational companies to determine their tax base under a new set of common rules rather than under up to 27 different sets of national rules.

8)

En fælleseuropæisk konsolideret selskabsskattebase

 English title (translated): A common consolidated corporate tax base  Journal: INSPI (2011, no. 7/8, p. 6-13)

 Publisher: Thomson Reuters, Denmark  Co-author: Jakob Bundgaard

 Summary: The article analyzes the European Commission's proposal for a common consolidated corporate tax base in light of the principle of subsidiarity as set out in article 5 (1) and (3) in the Treaty on European Union.

7)

Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler  English title (translated): Tax Treaties and Tax Avoidance: Application of

Anti-Avoidance Provisions

 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – p. 625-631)

 Publisher: Magnus Informatik, Denmark  Co-author: Jakob Bundgaard

 Summary: The first part analyzes Danish anti-abuse measures with an international scope, including their relationship with tax treaties. The second part deals with general and specific anti-avoidance provisions in Denmark’s tax treaties.

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CBS, Law Department

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Investeringsselskaber

 English title (translated): Investment companies

 Journal: Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – p. 2747-2760)  Publisher: Magnus Informatik, Denmark

 Co-author: Jakob Bundgaard

 Summary: If a company should be considered an investment company the company itself is not subject to Danish taxation. Instead the taxation is directed towards the shareholders of the investment company; which will be taxed according to a mark-to-market principle. The article analyzes these rules in light of the amendments adopted by the Danish Parliament on 5 February 2009 (bill L 23).

5)

Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen  English title (translated): Assessment of the value of unlisted shares in connection

with transfers between related parties

 Journal: Revision & Regnskabsvæsen (RR, 2008, no. 11, p. 64-72)  Publisher: Thomson Reuters, Denmark

 Co-author: Per Randrup Mikkelsen

 Summary: On the basis of recent case law it is analysed how the value of unlisted shares should be assessed for (gift) tax purposes when shares are transferred between related parties. Further, the article describes the specific valuation methods used for different kinds of companies – e.g. real estate companies, holding companies, “principal shareholder companies” and newly established companies – and highlights the impact previous restructurings and changes in the ownership structure can have when assessing the value.

4)

En fælles EU-selskabsskattebase

 English title (translated): A common consolidated corporate tax base in the EU

 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – p. 95-101)

 Publisher: Magnus Informatik, Denmark

 Summary: The article analyzes the European Commission's plans to introduce rules which would allow multinational companies to determine their tax base under a new set of common rules rather than under up to 27 different sets of national rules. On the basis of three working papers published by the Commission the article describes the technical elements, the sharing mechanism and the administrative framework of the CCCTB.

3)

Overdragelse af aktier med skattemæssig succession – pengetankreglen  English title (translated): Transfer of shares with tax wise succession  Journal: Tidsskrift for skatter og afgifter (TfS 2007, 671 – p. 2805-2810)  Publisher: Magnus Informatik, Denmark

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the article analyzes when and how shares can be transferred with tax wise succession, cf. Sec. 34 in the Danish Act on Taxation of Capital Gains on Sale of Shares.

2)

Medarbejderobligationer

 English title (translated): Employee bonds  Journal: INSPI (2007, no. 3, p. 16-19)  Publisher: Magnus Informatik, Denmark  Co-author: Søren Keller

 Summary: The article analyzes the provision on employee bonds in Sec. 7A of the Danish Tax Assessment Act that entails a favourably low taxation if the bonds are assigned to the employees as part of a general scheme open to all employees.

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Beskatning af foreninger

 English title (translated): Taxation of associations  Journal: IUR-Information (2005, no. 9, p. 8-10)

 Publisher: Institut för Utländsk Rätt, Jönköbing International Business School, Sweden

 Summary: The article deals with the Danish tax rules and case law concerning associations. Initially the article discusses the meaning of the term association with regard to distinguishing different legal entities for tax purposes. Subsequently the rules on calculation of taxable income are analyzed with an emphasis on the special provisions that entitles associations with a non-profit/social aim to deduct distributions and appropriations.

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CBS, Law Department

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Books

6)

Dansk CFC-beskatning – I et internationalt og komparativt perspektiv

 English title: Danish CFC Taxation – In an international and comparative perspective  Publisher: Copenhagen Business School

 Publication year: 2013  Total pages: 426

 Summary: Based on a traditional legal dogmatic method the PhD thesis analyses the current Danish CFC regime for companies. The aim is to determine what should be considered valid law (de lege lata) and to provide suggestions for

amendments/improvements (de lege ferenda). Moreover, the thesis analyses whether the Danish CFC rules should be considered in breach of EU law and/or Denmark’s tax treaties.

5)

Cahiers de droit fiscal international, Vol. 98a, 2013

 Publisher: Sdu Fiscale & Financiële Uitgivers, The Netherlands  Publication year: 2013

 Contribution: The Taxation of Foreign Passive Income for Groups of Companies (IFA Branch report 2013 – Denmark), p. 259-278.

 Summary: The branch report analyses the Danish rules concerning taxation of foreign passive income. The emphasis is on the Danish CFC-rules, including their relationship with EU law and tax treaties.

4)

Kapitalfonde i dansk og international skatteret

 English title: Private Equity Funds in Danish and International tax law  Publisher: Ex Tuto Publishing

 Publication year: 2010

 Co-authors: Jakob Bundgaard (main author and editor), Niels Winther-Sørensen, Kim David Lexner

 Contribution: Section on “investment companies”, p. 70-94, and section on “new development concerning beneficial ownership of dividends and interest”, p. 225-244.  Summary: The book contains an analysis of the main national and international tax

issues with respect to Private Equity funds. 3)

Cahiers de droit fiscal international, Vol. 95a, 2010

 Publisher: Sdu Fiscale & Financiële Uitgivers, The Netherlands  Publication year: 2010

 Co-author: Jakob Bundgaard, PhD, Honorary Professor

 Contribution: Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions (IFA Branch report 2010 – Denmark), p. 261-279

 Summary: The first part of the report analyzes domestic anti-abuse measures with an international scope, including their relationship with tax treaties. The second part deals with general and specific anti-avoidance provisions in tax treaties.

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6 Immaterialret – indhold, værdiansættelse og skat

 English title: Intellectual Property Law – Content, valuation and tax  Publisher: Thomson Reuters

 Publication year: 2008

 Co-writers: Lars Karnøe (editor), Lars Balslev, Jakob Bundgaard, Tinus Bang Christensen, Mikkel Gudsøe, Anders Lotterup, Mads Mortensen.

 Contribution: Chapter on tax aspects with respect to IPR, p. 367-412.

 Summary: The book contains a comprehensive analysis of applicable Danish intellectual property law combined chapters on valuation and taxation of intellectual property rights. The chapter on taxation deal with transfer of intellectual property rights, licensing and international tax aspects.

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M&A Tax Fundamentals 2008

 Publisher: International Bureau of Fiscal Documentation  Publication year: 2008

 Editor: Anuschka Bakker

 Contribution: Chapter on Danish tax law, p. 63-72

 Summary: The book provides a comprehensive overview of tax regulation and documentation relevant to cross-border M&A activities.

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