List of Publications 1. Jakob Bundgaard Associate professor, partner, Ph.D.

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1 List of Publications 1 Jakob Bundgaard Associate professor, partner, Ph.D. Publications in English 1) 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, ) 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). 3) Guide to Danish Tax Law Research. Co-author. Jeppe Rune Stokholm. Available at: 4) 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). A Danish version is published as Sikkerhedsstillelse i selskabs- og koncernforhold, Revision & Regnskabsvæsen 2005/10, at p. 36 et seq. (14 pages). 5) 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: Professor dr.jur. Niels Winther-Sørensen. Available at: 6) 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). The article is based on the more comprehensive Danish article: Private Equity Funds & Leveraged Buy Outs Indgreb om bestemmende indflydelse fra transparente selskaber. Skat Udland 2006/6, at p. 513 et seq. (28 pages). 7) 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 (5 pages). The article is a summary some of the findings in the thesis mentioned as item 22. 8) Tax Avoidance and Capital Gains on Securities Lessons from Recent Danish Supreme Court Cases, Coauthor Attorney Arne Møllin Ottosen, European Taxation, 2008/2, p. 59 et seq. (11 pages). One section of this article is based on the article listed as item Some publications are overlapping which is mentioned specifically in the relevant context. 1

2 9) 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 A Danish version of the article is published as 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). 10) Beneficial ownership in International Financing Structures, Co-author Professor dr.jur. Niels Winther- Sørensen, in Tax Notes International, 19. May, 2008, p. 587 et seq. (26 pages). This article is a translated version of the Danish articles: Retmæssig ejer ved international koncernfinansiering, part 1 and part 2. Coauthor Professor dr.jur. Niels Winther-Sørensen, SR-skat 2007, p. 395 et seq. (19 pages) and SR-Skat 2007/6 (15 pages). 11) 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 Co-author Professor dr.jur. Niels Winther-Sørensen. 12) 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). 13) Danish Tax Board Rules on Treaty Protection of Hybrid Entities, Tax Notes International, June 23, 2008, p. 993, co-author Morten Reinholdt Nielsen. 14) 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. 15) Corporate Tax implications of Denmark s Unilateral Termination of Tax Treaties with France and Spain, Coauthor Katja Joo Dyppel, Forthcoming in Bulletin for International Taxation, 2009, 14. pages. A brief analysis on this has been published as 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 ) Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. National reporter for Denmark for the 2010 IFA Conference in Rome Italy. Submitted in 2009 (app. 20 pages). Co-author Peter K. Schmidt. Forthcoming in the 2010 Cahiers de Droit Fiscal International. 17) 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 , available at (7 pages). 18) Classification and Treatment of Hybrid Financial Instruments and The Remuneration thereon Under EC Corporate Tax Directives. CORIT Discussion Paper No 5, (52 pages). Forthcoming. 2

3 Publications in Danish 19) 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. 20) Tynd kapitalisering en skatteretlig fremstilling [Thin capitalization], 2000, 351 pages. Gadjura. Reviewed by Carina M. Gersdorff in Skat Udland, 2001, at ) Armslængdeprincippet & Transfer pricing [The Arm s length principle & Transfer Pricing], 2001, co.author: Jens Wittendorff, 571 pages. Magnus Informatik A/S. Reviewed by Peter Dyhr in Skat Udland 2002, at 276. A brief version of the book has been published as the publication Armslængdeprincippet [The arm's length principle], Skattekartoteket kapitel 21, 2002, co-author: Jens Wittendorff, 197 pages. Magnus Informatik A/S. 2. Edition, Reprinted as a separate book in ) Skatteretten 1 [Tax Law 1], 4. ed. 2003, 5. ed. 2009, Thomson (co-author). One chapter from the book has also been published as Beskatning af immaterielle aktiver en oversigt, Law Department, Copenhagen Business School, Julebog, Jurist- og Økonomforbundets Forlag, 2004, at p. 29 et seq. (28 pages). 23) Skatteretten 2 [Tax Law 2], 4. ed. 2004, 5. ed. 2009, Thomson (co-author). 24) Skatteretten 3 [Tax Law 3], 4. ed. 2006, 5. ed. 2009, Thomson (co-author). One chapter from the book has also been published as Controlled Foreign Corporations. Julebog, Law Department, Copenhagen Business School. 2005, at p. 23 et seq. (21 pages). 25) 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. Reviewed by Niels Winther-Sørensen in UfR 2006 B, p The articles mentioned below are either directly based on the background analysis of current law in the thesis on certain issues or have been published prior to the thesis and have subsequently been included in the thesis. The actual interdisciplinary analyses in the thesis have not been published in the articles below. The following articles do not present new conclusions and/or analyses compared to the thesis, but present the issues in a more dogmatic and practical setting: a. 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). b. Skatteretlig kvalifikation af udenlandske selskaber og fonde mv., Skat Udland 2002, at p. 598 et seq. (9 pages). c. 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 et seq. (10 pages). d. Lidt mere om konvertible obligationer i skatte- og civilretten TfS 2003, 113 revisited, Tidsskrift for Skatter og afgifter 2003, at 523. e. Skatteret og civilret nok engang duplik til Vinther og Werlauff, Tidsskrift for Skatter og Afgifter 2003, at

4 f. Skatterettens koncernbegreb, i Festskrift til Ole Bjørn, Jurist- og Økonomforbundets Forlag, 2004, at p. 61 et seq. (22 pages) g. Deltagelse i kapitalselskaber. Skattepolitisk Oversigt, 2006, at p. 17 et seq. (40 pages). h. Omkvalifikation af selskaber. Ugeskrift for Retsvæsen 2006 B., at p. 166 et seq. (7 pages). i. Deltagelse i personselskaber. SR-skat, 2006/2, at p. 161 et seq. (10 pages). j. Skatteretlige kriterier for afgrænsning af selvstændige skattesubjekter. SR-Skat 2006/3 at p. 223 et seq. (15 pages). k. Aspekter af skatterettens civilretlige relationer belyst ved selskabsskattelovens 11, SR-Skat 2000, at p. 228 et seq. (21 pages). 26) Den udvidede selvangivelse for fysiske personer, SR-Skat 1998, at p. 368 et seq. (2 pages). 27) Placering af holdingselskaber i Danmark, co-author: Jens Wittendorff, Skat Udland 1999, at 2 (6 pages). 28) Tynd kapitalisering efter Selskabsskattelovens 11, stk. 4 fuld eller delvis konsolidering?, co-author: Jens Wittendorff, Tidsskrift for skatter og afgifter, 1999, at 39 (6 pages). 29) 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). 30) Dansk og svensk aktiebeskatning af børsnoterede aktier i europæisk sammenhæng, Månedsrapport for Københavns Fondsbørs, 1999, nr. 326, at p. 20 et seq. (3 pages). 31) Om CFC-beskatning og udenlandske mellemholdingselskaber, Skat Udland 2000, at 59 et seq. (10 pages). 32) Transfer pricing systematik bemærkninger foranlediget af TfS 2000, 253 LSR, Tidsskrift for skatter og afgifter, 2000, at p. 736 et seq. (9 pages). 33) Første praksis om tynd kapitalisering et spørgsmål om dokumentation, SR-Skat 2001, at p. 83 et seq. (14 pages). 34) Den skatteretlige dimension af erhvervsjura som ledelsesredskab, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2001, at p. 25 et seq. (14 pages). 35) Beskatning af internationale aktieplaceringer, Danish Legal National report presented before for the Nordic Board of Fiscal Scientific Research, seminar in Helsingfors, , 29 pages. In Yearbook For Nordic Tax Research, ) Udenlandske sambeskattede selskaber og skatteretlig lovfortolkning, Tidsskrift for skatter og afgifter, 2002, at p et seq. (13 pages). 37) Mobil indkomst, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2003, at p. 9 et seq. (17 pages). 4

5 38) EU-retlige begrænsninger for nationale regler om tynd kapitalisering refleksioner over C-324/00 Lankhorst- Hohorst GmbH, co-author: Jeppe Rune Stokholm, Skat Udland 2003, at p. 15 et seq. (16 pages). 39) Vilkårskorrektion og omgørelse, SR-Skat 2003, at p. 43 et seq. (14 pages). 40) Sekundære korrektioner, Revision & Regnskabsvæsen 2003/3, at p. 45 et seq. (13 pages). 41) Nye regler om koncerninterne lån, Law Department, Copenhagen Business School, Julebog 2003, Jurist- og Økonomforbundets forlag, 2003, at p. 21 et seq. (17 pages). 42) Hvad er realiteterne? bemærkninger til den første landsskatteretskendelse i tilbagesalgskomplekset, Tidsskrift for Skatter og Afgifter Nr , at p. 229 et seq. (8 pages) 43) Vurdering af EU- pakkens regler om koncerninterne lån, Skat Udland 1A, 2004, at p. 9 et seq. (4 pages) 44) Beskatning af SE- selskaber - en oversigt, SR- Skat 1/2 2004, at p. 73 et seq. (13 pages) 45) Efter Lankhorst-Hohorst- nationale værn mod tynd kapitalisering i ny indpakning, Skat Udland, 2004, at p. 425 et seq. (19 pages) 46) Bindende ligningssvar for selskaber og hovedaktionærer, Skattepolitisk oversigt, 2004, at p. 281 et seq. (8 pages) 47) Holdingselskabers fradrag for etableringsomkostninger, Tidsskrift for Skatter og Afgifter 2004, at 671 (4 pages) 48) Tilskud som skatteretlig konstruktion, Skattepolitisk oversigt, 2004, at p. 355 et seq. (32 pages). One section of this article has also been published in Skatteret & Civilret, 2006, p (8 pages). 49) Kvalifikation af visse europæiske selskaber Om transparens, skattesubjektivitet og EU-ret, Skat Udland 2005, at 45 (4 pages). 50) Maskeret udbytte fra fordringer, SR-Skat 2005, nr. 1, p. 60 et seq. (7 pages). 51) Aktie- og anpartsselskabers skatteretlige hjemsted, Skat Udland, 2005, at p. 510 et seq. (9 pages). A part of this article is based on Skatteret & Civilret, 2006, p. 838 et seq. 52) Løsning af internationale skattetvister, Skat Udland 2005, at p. 763 et seq. (9 pages). Co-author professor Aage Michelsen, Aarhus School of Business. 53) Alternative selskabsformer, SR-Skat 2005, at p. 298 et seq. (14 pages). Co-author Arne Møllin Ottosen, Attorney, Kromann Reumert. 54) Rådgiveromkostninger Anvendelsesområdet for Ligningslovens 8 J. Revision & Regnskabsvæsen, 2006/7, p. 24 et seq. (12 pages). 5

6 55) Overkursreglen i lyset af nyere administrativ praksis. In Tidsskrift for Skatter og Afgifter, 2006, at 729 (8 pages). A part of this article is based on Skatteret & Civilret, 2006, p. 964 et seq. 56) Hybrid finansiering og international skatteret. Skat Udland 2006, at p. 959 et seq. (10 pages). 57) "Elevatormodellen". Co-author, Attorney Arne Møllin Ottosen, Revision & Regnskabsvæsen, 2007/4, p. 32 et seq. (11 pages). Translated parts of this article are included in the article listed as item 8. 58) Fradragsret for transaktionsomkostninger Supplerende kommentar til Højesterets domme af 24. Oktober. Tidsskrift for Skatter og afgifter 2007, at 1021 (6 pages). 59) 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 et seq. (13 pages). 60) Immaterialret indhold, værdiansættelse og skat, Lars Karnøe (ed.) et al, Beskatning af immaterielle aktiver, Co-author Peter Koerver Schmidt, p. 367 et seq. (44 pages). Thomson Publishing, The chapter is partially based on the chapter on the same subject in Skatteretten 1, ) Private Equity i Danmark, CEBR, 2008, 170 pages (pp ), Co-authors Morten Bennedsen, Steen Thomsen, Søren Bo Nielsen, Kasper M. Nielsen & Thomas Poulsen. Partially reprinted in DVCA: Aktivt ejerskab og åbenhed i kapitalfonde, 2008, pp ) Udbyttestrømme i koncernstrukturer med hybride selskaber. Co-author. Morten Reinhold Nielsen, Skat Udland, 2008/ no. 313, p. 676 et seq. (7 pages). 63) Skatteretlige aspekter af kvoter og kreditter vedrørende drivhusgasser, Ugeskrift for Skat, 2008, 4501 (25 pages). A more popular article presenting the conclusions has been published as CO2-kvoter udfordrer skattesystemerne, in El & Energi, 2008/16, p ) Rente-/royaltydirektivet i national kontekst. Skat Udland 2009, 61, 120 et seq. (13 pages). 65) Overskudsafhængige lån Om udformning, økonomiske rationaler og den mangelfulde skatteretlige regulering. Co-author Katja Joo Dyppel, Tidsskrift for Skatter og Afgifter, 2009, 480, p et seq. (18 pages). 66) Investeringsselskaber. Co-author Peter K. Schmidt. Tidsskrift for Skatter og Afgifter, 2009, 567, p et seq. (14 pages). 67) Carried interest i private equity og venture fonde Internationale strømninger slår igennem til dansk ret. Tidsskrift for Skatter og afgifter 2009, 836, p et seq. (18 pages). 6