Jakob Bundgaard - Publications

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1 Jakob Bundgaard - Publications Danish Case Law Developments on Beneficial Ownership, Tax Notes International, Vol. 68, October Slaget fortsætter Om udviklingen i retspraksis vedrørende beneficial ownership. Forthcoming in Skat Udland 2012/3. Warrantlån og optionslån i dansk og international skatteret. Tidsskrift for Skatter & Afgifter, Review of Anders Nørgaard Laursen: Fast driftssted, 2011, in Ugeskrift for Retsvæsen 2012 B, p. 47. Særlige selskaber. Skattekartoteket chapter 56 (153 Tax Aspects of Business Restructuring, National reporter for Denmark for the 2011 IFA Conference in Paris. Co-author Jens Wittendorff. Cahiers de Droit Fiscal International, Vol. 96a, Denmark offers Unique Opportunities as a Holding Company Jurisdiction. Co-author Katja Joo Dyppel. Tax Planning International European Tax Service, BNA, Denmark s Tax Incentives to Promote Renewable Energy, Tax Notes International, February 14, 2011, p The Importance of Frameworks Conditions for Cleantech and Renewable Energy. Copenhagen Cleantech Journal, Vol. 1, 2011, p Udviklingslinjer i praksis vedrørende tynd kapitalisering. Tidsskrift for Skatter og Afgifter, 2011, 104 (14 Co-author Michael Tell. Nyt om skat og vedvarende energi og cleantech. Revision & Regnskabsvæsen 2011/2, p. 42 et seq. Finansiel Innovation som skatteretlig udfordring Mandatory convertibles og reverse convertibles i dansk skatteret, in Festskrift til Jan Pedersen, Kerzel (ed.), 2011, p (15 Beneficial ownership Nu en reel bestanddel af dansk skatteret. Skat Udland, 2011, 31 (7 Små og mellemstore virksomheder har behov for andre finansieringsformer. Berlingske 2010 Business, Monday 21 March 2011, p. 3. Co-author professor Mette Neville. CCCTB Europa Kommissionens direktivforslag om en fælles konsolideret skattebase, Revision & Regnskabsvæsen, 2011/7, p Co-author Peter Koerver Schmidt, En fælleseuropæisk skattebase Reaktioner på direktivforslaget, Inspi 2011/7-8, p (7 pages), Co-author Peter Koerver Schmidt. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. National reporter for Denmark for the 2010 IFA Conference in Rome Italy. Co-author Peter K. Schmidt. Cahiers de Droit Fiscal International, Vol. 95a, p

2 Classification and Treatment of Hybrid Financial Instruments and The Remuneration thereon Under EC Corporate Tax Directives, European Taxation 2010/10, Part. 1, pp (15 pages) and European Taxation 2010/11, Part 2, pp (11 Profit Participating Loans in International Tax Law. Co-author Katja Joo Dyppel. Intertax 2010/12, pp (22 Kapitalfonde i dansk og international skatteret, [Private Equity Funds in Danish and International Tax Law], 381 pages, CORIT Book Series On International Tax Law, no. 1, 2010, Ex Tuto Publishing. Direktivkonformitet ved anvendelse af ny værnslovgivning på udenlandske mellemholdingselskaber. Skat Udland 2010, 111, p (9 Den skatteretlige behandling af management fee s i private equity og venture-branchen. Tidsskrift for Skatter og Afgifter 2010, 388, p et seq. (7 Første slag om beneficial ownership er udkæmpet det endelige venter forude. Skat Udland. 2010, 144, p. 340 et seq. (9 Dobeltbeskatningsoverenskomster og skatteundgåelse Anvendelse af værnsregler. Skat Udland 2010, 253. Co-author Peter Koerver Schmidt (10 Beneficial ownership Nyt nederlag og skærpede regler på vej. Skat Udland, 2010, 387 ( Corporate Tax implications of Denmark s Unilateral Termination of Tax Treaties with France and Spain. Co-author Katja Joo Dyppel, Bulletin for International Taxation, 2009, 14 pages. 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 Tax Neutrality in Corporate Financing, CORIT Discussion Paper, No Studi Tributi Europae (European Tax Studies) 1/2010, University of Bologna, 2010 (19 Co-author Michael Tell. Rente-/royaltydirektivet i national kontekst. Skat Udland 2009, 61, 120 et seq. (13 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 Investeringsselskaber. Co-author Peter K. Schmidt. Tidsskrift for Skatter og Afgifter, 2009, 567, p et seq. (14 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. ( Tax Avoidance and Capital Gains on Securities Lessons from Recent Danish Supreme Court Cases, Co-author Attorney Arne Møllin Ottosen, European Taxation, 2008/2, p. 59 et seq. (11 One section of this article is based on the article listed as item 63.

3 2007 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 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 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 Coauthor Professor dr.jur. Niels Winther-Sørensen. Perpetual and Super-Maturity Debt Instruments in International Tax Law. Journal of Derivates and Financial Instruments, 2008, no. 4, p. 126 et seq. (17 Danish Tax Board Rules on Treaty Protection of Hybrid Entities, Tax Notes International, June 23, 2008, p. 993, co-author Morten Reinholdt Nielsen. Recent Danish Changes Regarding Reverse Hybrid Entities, Convertible Bonds and Exit tax, Journal of Derivatives & Financial Instruments, 2008 p. 246 et seq. (7 pages), coauthor, Charlotte Ellegaard. 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 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 Immaterialret indhold, værdiansættelse og skat, Lars Karnøe (ed.) et al, Beskatning af immaterielle aktiver, Co-author Peter Koerver Schmidt, p. 367 et seq. (44 Thomson Publishing, Private Equity i Danmark, CEBR, 2008, 170 pages (pp ), Co-authors Morten Bennedsen, Steen Thomsen, Søren Bo Nielsen, Kasper M. Nielsen & Thomas Poulsen. 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 Skatteretlige aspekter af kvoter og kreditter vedrørende drivhusgasser, Ugeskrift for Skat, 2008, 4501 (25 CO2-kvoter udfordrer skattesystemerne, in El & Energi, 2008/16, pp 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 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 Retmæssig ejer ved international koncernfinansiering, part 1 and part 2. Co-author Professor dr.jur. Niels Winther-Sørensen, SR-skat 2007, p. 395 et seq. (19 pages) and SR- Skat 2007/6 (15 Elevatormodellen. Co-author, Attorney Arne Møllin Ottosen, Revision & Regnskabsvæsen, 2007/4, p. 32 et seq. (11

4 Fradragsret for transaktionsomkostninger Supplerende kommentar til Højesterets domme af 24. Oktober. Tidsskrift for Skatter og afgifter 2007, at 1021 ( 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 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 Co-author: Niels Winther-Sørensen. 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 Private Equity Funds & Leveraged Buy Outs Indgreb om bestemmende indflydelse fra transparente selskaber. Skat Udland 2006/6, at p. 513 et seq. (28 Skatteretten 3 [Tax Law 3], 4. ed. 2006, 5. ed. 2009, Thomson (co-author). 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. Deltagelse i kapitalselskaber. Skattepolitisk Oversigt, 2006, at p. 17 et seq. (40 Omkvalifikation af selskaber. Ugeskrift for Retsvæsen 2006 B., at p. 166 et seq. (7 Deltagelse i personselskaber. SR-skat, 2006/2, at p. 161 et seq. (10 Skatteretlige kriterier for afgrænsning af selvstændige skattesubjekter. SR-Skat 2006/3 at p. 223 et seq. (15 Rådgiveromkostninger Anvendelsesområdet for Ligningslovens 8 J. Revision & Regnskabsvæsen, 2006/7, p. 24 et seq. (12 Overkursreglen i lyset af nyere administrativ praksis. In Tidsskrift for Skatter og Afgifter, 2006, at 729 (8 Hybrid finansiering og international skatteret. Skat Udland 2006, at p. 959 et seq. ( Controlled Foreign Corporations. Julebog, Law Department, Copenhagen Business School. 2005, at p. 23 et seq. (21 Kvalifikation af visse europæiske selskaber Om transparens, skattesubjektivitet og EUret, Skat Udland 2005, at 45 (4 Maskeret udbytte fra fordringer, SR-Skat 2005, nr. 1, p. 60 et seq. (7 Sikkerhedsstillelse i selskabs- og koncernforhold, Revision & Regnskabsvæsen 2005/10, at p. 36 et seq. (14 Aktie- og anpartsselskabers skatteretlige hjemsted, Skat Udland, 2005, at p. 510 et seq. (9 Løsning af internationale skattetvister, Skat Udland 2005, at p. 763 et seq. (9 Coauthor professor Aage Michelsen, Aarhus School of Business.

5 Alternative selskabsformer, SR-Skat 2005, at p. 298 et seq. (14 Co-author Arne Møllin Ottosen, Attorney, Kromann Reumert Beskatning af immaterielle aktiver en oversigt, Law Department, Copenhagen Business School, Julebog, Jurist- og Økonomforbundets Forlag, 2004, at p. 29 et seq. (28 Skatteretten 2 [Tax Law 2], 4. ed. 2004, 5. ed. 2009, Thomson (co-author). Skatterettens koncernbegreb, i Festskrift til Ole Bjørn, Jurist- og Økonomforbundets Forlag, 2004, at p. 61 et seq. (22 pages) Hvad er realiteterne? bemærkninger til den første landsskatteretskendelse i tilbagesalgskomplekset, Tidsskrift for Skatter og Afgifter Nr , at p. 229 et seq. (8 pages) Vurdering af EU- pakkens regler om koncerninterne lån, Skat Udland 1A, 2004, at p. 9 et seq. (4 pages) Beskatning af SE- selskaber en oversigt, SR- Skat 1/2 2004, at p. 73 et seq. (13 pages) Efter Lankhorst-Hohorst- nationale værn mod tynd kapitalisering i ny indpakning, Skat Udland, 2004, at p. 425 et seq. (19 pages) Bindende ligningssvar for selskaber og hovedaktionærer, Skattepolitisk oversigt, 2004, at p. 281 et seq. (8 pages) Holdingselskabers fradrag for etableringsomkostninger, Tidsskrift for Skatter og Afgifter 2004, at 671 (4 pages) Tilskud som skatteretlig konstruktion, Skattepolitisk oversigt, 2004, at p. 355 et seq. (32 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 Reprinted in SR-Skat 2002, at p. 396 et seq. (9 Guide to Danish Tax Law Research. Co-author. Jeppe Rune Stokholm. Available at: earch.pdf Skatteretten 1 [Tax Law 1], 4. ed. 2003, 5. ed. 2009, Thomson (co-author). Den skatteretlige behandling af transaktioner foretaget i skattebesparelsesøjemed, del I, Tidsskrift for skatter og afgifter, 2003, at p. 993 et seq. (10 Den skatteretlige behandling af transaktioner foretaget i skattebesparelsesøjemed, del II, Tidsskrift for skatter og afgifter, 2003, at p et seq. (10 Lidt mere om konvertible obligationer i skatte- og civilretten TfS 2003, 113 revisited, Tidsskrift for Skatter og afgifter 2003, at 523. Skatteret og civilret nok engang duplik til Vinther og Werlauff, Tidsskrift for Skatter og Afgifter 2003, at. 995 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, Mobil indkomst, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2003, at p. 9 et seq. (17

6 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 Vilkårskorrektion og omgørelse, SR-Skat 2003, at p. 43 et seq. ( Sekundære korrektioner, Revision & Regnskabsvæsen 2003/3, at p. 45 et seq. (13 Nye regler om koncerninterne lån, Law Department, Copenhagen Business School, Julebog 2003, Jurist- og Økonomforbundets forlag, 2003, at p. 21 et seq. (17 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 Skatteretlig kvalifikation af udenlandske selskaber og fonde mv., Skat Udland 2002, at p. 598 et seq. (9 Armslængdeprincippet [The arm's length principle], Skattekartoteket kapitel 21, 2002, coauthor: Jens Wittendorff, 197 pages. Magnus Informatik A/S. 2. Edition, Reprinted as a separate book in Udenlandske sambeskattede selskaber og skatteretlig lovfortolkning, Tidsskrift for skatter og afgifter, 2002, at p et seq. ( 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. Første praksis om tynd kapitalisering et spørgsmål om dokumentation, SR-Skat 2001, at p. 83 et seq. (14 Den skatteretlige dimension af erhvervsjura som ledelsesredskab, i Juridiske emner ved Syddansk Universitet, Bent Iversen (ed.), 2001, at p. 25 et seq. ( Tynd kapitalisering en skatteretlig fremstilling [Thin capitalization], 2000, 351 pages. Gadjura. Reviewed by Carina M. Gersdorff in Skat Udland, 2001, at 213. Aspekter af skatterettens civilretlige relationer belyst ved selskabsskattelovens 11, SR- Skat 2000, at p. 228 et seq. (21 Om CFC-beskatning og udenlandske mellemholdingselskaber, Skat Udland 2000, at 59 et seq. (10 Transfer pricing systematik bemærkninger foranlediget af TfS 2000, 253 LSR, Tidsskrift for skatter og afgifter, 2000, at p. 736 et seq. ( 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,

7 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. Placering af holdingselskaber i Danmark, co-author: Jens Wittendorff, Skat Udland 1999, at 2 (6 Tynd kapitalisering efter Selskabsskattelovens 11, stk. 4 fuld eller delvis konsolidering?, co-author: Jens Wittendorff, Tidsskrift for skatter og afgifter, 1999, at 39 (6 Koncernbeskatningen med skatteneutralitet som reguleringsideal del I almindelig del, Tidsskrift for skatter og afgifter, 1999, at p. 588 et seq. (10 Koncernbeskatningen med skatteneutralitet som reguleringsideal del II speciel del, Tidsskrift for skatter og afgifter, 1999, at p. 646 et seq. (11 Dansk og svensk aktiebeskatning af børsnoterede aktier i europæisk sammenhæng, Månedsrapport for Københavns Fondsbørs, 1999, nr. 326, at p. 20 et seq. ( Den udvidede selvangivelse for fysiske personer, SR-Skat 1998, at p. 368 et seq. (2