Publication List - Copenhagen Business School

Transcription

Peter Koerver Schmidt
Assistant Professor
CBS, Law Department
Publication List
Articles Published in Journals and Conference Publications
21)
Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i
lyset af Luxleaks
 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2015, 38 – pp. 75-82)
 Publisher: Karnov Group
 Co-author: Jakob Bundgaard
Summary: 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 corporate tax legislation. The conclusion is based on an analysis of a number of
recent initiatives from the OECD and the European Commission.
20)
Øvrige værnsreglers betydning ved dansk CFC-beskatning
 Journal: SR-Skat (2014, issue 5, pp. 255-260)
Summary: The article analyses whether specific anti-avoidance provisions under Danish law
are applicable when assessing the conditions for Danish taxation of controlled foreign
companies (CFC-taxation) and when calculating the income to be attributed to the Danish
parent company. In this regard the decision made by the Danish Tax Assessment Council in
SKM2014.577.SR is discussed.
19)
Corporate Taxation and the International Challenge
 Journal: Nordic Tax Journal (2014, vol. 2, issue 2, pp. 113-131)
 Publisher: Djøf Forlag
 Summary: It is argued that the higher degree of economic integration across borders and
the international trend towards a reduction of corporate income tax rates have had a
significant impact on the Danish corporate tax regime in recent years. Accordingly,
the Danish statutory corporate tax rate has been lowered, while several government
actions at the same time have been taken in order to combat international tax
avoidance and evasion. However, the article concludes that the enacted anti-avoidance
provisions often suffer from being quite complex, very broad in scope and open to
criticism from an EU law perspective.
1
Assistant Professor
CBS, Law Department
18)
Definitionen af CFC-indkomst og adgangen til dispensation – en kommentar til to nyere
afgørelser
 Summary: The article analyses two new administrative decisions concerning the Danish
CFC rules applicable to companies. The first decision – issued by the Danish Tax
Assessment Council – deals with the definition of tainted income under the CFC rules
with respect to income originating from intellectual property rights. The second
decision – issued by the Danish Tax Tribunal – concerns the conditions to be fulfilled
in order to obtain exemption from the Danish CFC-rules. In this regard the article
discusses the relatively controversial condition stating that the main part of the
subsidiary’s income has to originate from business with clients in the country where
the subsidiary is resident.
17)
Nettoprincippets betydning ved lempelsesberegning
 Journal: Tidsskrift for Skatter og Afgifter (TfS 2014, 119 – pp. 714-722)
 Co-author: Jakob Bundgaard and Katja Dyppel Weber
 Summary: The article analyses a number of interpretive questions with respect to the
"net principle" set out in Sec. 33 F of the Danish Tax Assessment Act. The provision
concerns double taxation relief – both unilaterally or according to a tax treaties – and
states that expenses which relate to the foreign-source gross income must be deducted
when computing net foreign-source income.
16)
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
 Journal: European Taxation (2014, vol. 54, no. 1, pp. 3-9)
 Publisher: International Bureau of Fiscal Documentation, Amsterdam
 Summary: Unlike other Member States, Denmark reacted to Cadbury Schweppes (C196/04) by widening the scope of application of its CFC legislation for companies to
purely domestic situations. Inspired by the BEPS Report recommendation on
strengthening CFC legislation – and in light of the lack of certainty under existing ECJ
case law – this article analyses whether or not the Danish CFC rules applicable to
companies should be considered in line with the freedom of establishment.
2
Assistant Professor
CBS, Law Department
15)
Beskatning af udenlandsk passiv indkomst i koncerner
 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2013, 207 – pp. 440450)
 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.
14)
Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit
Gemeinshafts- und Abkommensrecht
 Journal: Internationales Steuerrecht (2013, vol.22, issue 11, pp. 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.
13)
The Taxation of Foreign Passive Income for Groups of Companies
 Journal: Cahiers de droit fiscal international (2013, Vol. 98a, pp. 259-278 – IFA
Branch Report, Denmark)
 Publisher: Sdu Fiscale & Financiële Uitgivers, The Netherlands
 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.
12)
Danske CFC-regler og dobbeltbeskatningsoverenskomster (peer reviewed)
 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.
3
Assistant Professor
CBS, Law Department
11)
Dispensation fra CFC-reglerne for selskaber (peer reviewed)
 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – pp.
903-914)
 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.
10)
CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase
 Journal: Revision & Regnskabsvæsen (RR 2011, issue 7, pp. 40-49)
 Publisher: Thomson Reuters, Denmark
 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.
9)
En fælleseuropæisk konsolideret selskabsskattebase
 Journal: INSPI (2011, issue 7/8, pp. 6-13)
 Summary: The article analyses 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.
8)
Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler
 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – pp.
625-631)
 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.
4
Assistant Professor
CBS, Law Department
7)
Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions
 Journal: Cahiers de droit fiscal international (2010, vol. 95a, pp. 261-279 – IFA
Branch Report, Denmark)
 Publisher: Sdu Fiscale & Financiële Uitgivers, The Netherlands
 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.
6)
Investeringsselskaber
 Journal: Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – pp. 2747-2760)
 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-tomarket 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
 Journal: Revision & Regnskabsvæsen (RR, 2008, issue 11, pp. 64-72)
 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
 Journal: Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – pp. 95101)
 Summary: The article analyses 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.
5
Assistant Professor
CBS, Law Department
3)
Overdragelse af aktier med skattemæssig succession – pengetankreglen
 Journal: Tidsskrift for skatter og afgifter (TfS 2007, 671 – pp. 2805-2810)
 Co-author: Per Randrup Mikkelsen
 Summary: In the light of a National Tax Assessment Board Decision (TfS 2007, 365)
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
 Journal: INSPI (2007, issue 3, pp. 16-19)
 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.
1)
Beskatning af foreninger
 Journal: IUR-Information (2005, issue 9, pp. 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.
6
Assistant Professor
CBS, Law Department
Books and E-Books
5)
Tax Risk Management
 Publisher: International Bureau of Fiscal Documentation
 Publication year: 2013 (updated 2014)
 Co-authors: Jakob Bundgaard, Karsten Gianelli and Katja Joo Dyppel. Mike Hammer
(ed.).
 Contribution: Country chapter on Denmark (20 pages as PDF in the e-book/database).
 Summary: This e-book provides a comprehensive analysis of the current tax risk
management framework and its development. The Danish country chapter includes
sections on tax control framework, legislative and regulatory changes, approach of tax
authorities, tax risk management in a global framework and future developments.
4)
Dansk CFC-beskatning – I et internationalt og komparativt perspektiv
 Publication year: 2013
 Total pages: 610
 Reviewed in: Ugeskrift for Retsvæsen (U.2014B.136/2) and Nordic Tax Journal,
2014, issue 2, pp. 228-230.
 Summary: Based on a traditional legal dogmatic method the book 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 book analyses whether
the Danish CFC rules should be considered in breach of EU law and/or Denmark’s tax
treaties. The book is based on my PhD thesis that was successfully defended in 2013.
3)
Kapitalfonde i dansk og international skatteret
 Publisher: Ex Tuto Publishing
 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.
7
Assistant Professor
CBS, Law Department
2)
Immaterialret – indhold, værdiansættelse og skat
 Publisher: Thomson Reuters
 Reviewed in: Ugeskrift for Retsvæsen (U.2009B.332)
 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.
1)
M&A Tax Fundamentals 2008
 Publisher: International Bureau of Fiscal Documentation
 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.
8

Publication List - Copenhagen Business School

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