Jakob Bundgaard

Research output

Research output per year 2018 2018 2019 2020 2021 2022 2022

• 33 Journal article
• 3 Book chapter
• 3 Contribution to newspaper - Feature article
• 2 Article in proceeding
• 2 More
  • 1 Book
  • 1 Contribution to newspaper - Newspaper article

Research output per year

Research output per year

Search results

• 2022

  Big data and tax – domestic and international taxation of data driven business

  Bundgaard, J. & Kjærsgaard, L. F., 2022, Cahiers de droit fiscal international. International Fiscal Association, Vol. 106 B. p. 303-320 18 p.

  Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Communication

• Data: Indledende tanker om kvalifikation og behandling i skatteretlig henseende

  Bundgaard, J., 2022, In: Taxo. 6, 2 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access

• Er Fair Tax Mark akkreditering fremtiden?

  Bundgaard, J., 2022, In: Taxo. 4, 2 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access

• Indledende skattemæssige overvejelser i forbindelse med fremkomsten af Carbon Capture and Storage (CCS) og Carbon Capture and Utilization (CCU)

  Bundgaard, J., 2022, In: Taxo. 2, 4 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access

• Kulturbidraget – minder det ikke lidt rigeligt om en digital skat?

  Bundgaard, J., 2022, In: Taxo. 3, 2 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access

• Lidt om zero coupon convertibles: i dansk og EU-skatteretlig henseende, og hvad generaladvokat Rantos mener herom

  Bundgaard, J., 2022, In: Taxo. 1, 3 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access

• Note alternative securities: Lidt om Simple Agreement for Future Equity (SAFE’s) og skattesystemets udfordringer med innovative finansieringsinstrumenter

  Bundgaard, J., 2022, In: Taxo. 5, 4 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access

• Selskabers hjemsted baseret på ledelsens sæde: Bemærkninger i anledning af en sjælden domsafsigelse

  Bundgaard, J., 2022, In: Taxo. 7, 4 p.

  Research output: Contribution to journal › Journal article › Communication

  Open Access
• 2021

  Den skatteretlige omgåelsesklausul

  Bundgaard, J., Kjærsgaard, L. F. & Tell, M., 2021, 1 ed. Ex Tuto Publishing A/S. 344 p.

  Research output: Book/Report › Book › Communication

• Embedded royalties – en ny skat på udenlandske IP-rettigheder

  Bundgaard, J., 2021, In: Taxo. 6

  Research output: Contribution to journal › Journal article › Communication

• Grænseoverskridende fusion – endnu en gang anset for at udgøre omgåelse

  Bundgaard, J., 2021, In: Taxo. 3

  Research output: Contribution to journal › Journal article › Communication

• Kvalifikationen af udenlandske enheder – forsøg på systematisering af nyere praksis fra perioden 2013-2021

  Bundgaard, J., Tell, M. & Friis, S. C., 2021, In: Taxo. 7

  Research output: Contribution to journal › Journal article › Communication

• Nye prøveballoner fra EU-Kommissionen – luftkasteller fremtidens skattesystem

  Bundgaard, J., 2021, In: Taxo. 5

  Research output: Contribution to journal › Journal article › Communication

• Skattelovgivningen anno 2021

  Bundgaard, J., 2021, In: Taxo. 8

  Research output: Contribution to journal › Journal article › Communication

• Skattemæssig kvalifikation af depositary receipts

  Bundgaard, J., 2021, In: Taxo. 7

  Research output: Contribution to journal › Journal article › Communication

• Strømninger i debatten om ansvarlig skat

  Bundgaard, J., 2021, In: Taxo. 4

  Research output: Contribution to journal › Journal article › Communication

• Tanker om en reel grøn skattereform – en utopi?

  Bundgaard, J., 2021, In: Taxo. 2

  Research output: Contribution to journal › Journal article › Communication

• Yderligere eksempler fra praksis vedrørende den generelle omgåelsesklausul

  Bundgaard, J., 2021, In: Taxo. 1

  Research output: Contribution to journal › Journal article › Communication
• 2020

  Afsagt – Omgåelsesklausulen & de nervøse rådgivere

  Bundgaard, J., 2020, In: Taxo. 4

  Research output: Contribution to journal › Journal article › Communication

• Ansvarlig skat er gået fra niche til et must, og det er godt

  Bundgaard, J., 2020, In: Berlingske Tidende.

  Research output: Contribution to journal › Contribution to newspaper - Feature article

• Betydningen af EU-Domstolens misbrugsdoktrin for den generelle omgåelsesklausul

  Bundgaard, J., 2020, Skattely : Skatteplanlægning, skatteflugt og misbrug. Ex Tuto Publishing A/S, p. 23-58 36 p.

  Research output: Contribution to book/anthology/report/conference proceeding › Book chapter › Communication

• Funktionsflytninger & kompensationsbetalinger

  Bundgaard, J., 2020, In: Taxo. 2, 5 p.

  Research output: Contribution to journal › Journal article › Communication

• Om den ufattelige langsommelighed … når Danmark skal rette ind efter EU-retten

  Bundgaard, J., 2020, In: Taxo. 6

  Research output: Contribution to journal › Journal article › Communication

• Sandheden er det første offer

  Bundgaard, J., 2020, In: Taxo. 5

  Research output: Contribution to journal › Journal article › Communication

• Skattemæssige udfordringer ved Internet of Things (IoT)

  Bundgaard, J., 2020, In: Taxo. 8

  Research output: Contribution to journal › Journal article › Communication

• Taxable Presence and Highly Digitalized Business Models

  Bundgaard, J. & Kjærsgaard, L. F., 2020, In: Tax Notes International. 97, 9, 30 p.

  Research output: Contribution to journal › Journal article › Communication

• The Preference of Debt over Equity for Tax Purposes

  Bundgaard, J. & Tell, M., 2020, Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive. Alphen aan den Rijn: Kluwer Law International, Vol. 67. p. 15-31 17 p. (EUCOTAX Series on European Taxation).

  Research output: Contribution to book/anthology/report/conference proceeding › Book chapter › Communication

• Udvidet genoptagelsesfrist for alle skatteretlige spørgsmål i kontrollerede miljøer?

  Bundgaard, J., 2020, In: Taxo. 1, 2 p.

  Research output: Contribution to journal › Journal article › Communication

• Udviklingen vedrørende den generelle omgåelsesklausul

  Bundgaard, J., 2020, In: Taxo. 7

  Research output: Contribution to journal › Journal article › Communication
• 2019

  Beskattes gevinstmuligheder virkelig i dansk skatteret?

  Bundgaard, J., 2019, In: Taxo. 1, 2 p.

  Research output: Contribution to journal › Journal article › Communication

• Den generelle omgåelsesklausul efter implementeringen af skatteundgåelsesdirektivet

  Bundgaard, J., 2019, In: Skat Udland. 8 p.

  Research output: Contribution to journal › Journal article › Communication

• Hvor langt rækker en skattemæssig tilsidesættelse?

  Bundgaard, J., 2019, In: Taxo. 2, 4 p.

  Research output: Contribution to journal › Journal article › Communication

• Hvor mange gange skal man gentage noget tvivlsomt, før det bliver rigtigt?

  Bundgaard, J., 2019, In: Taxo. 3, 4 p.

  Research output: Contribution to journal › Journal article › Communication

• Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret

  Bundgaard, J., Koerver Schmidt, P. & Tell, M., 2019, In: SR-Skat. 10 p.

  Research output: Contribution to journal › Journal article › Communication

• Implementing Key BEPS Actions: Where Do We Stand? - Denmark

  Bundgaard, J. & Koerver Schmidt, P., 2019, Implementing Key BEPS Actions: Where Do We Stand?. International Bureau of Fiscal Documentation (IBFD), 7 p. ( WU - Tax Law and Policy Series).

  Research output: Contribution to book/anthology/report/conference proceeding › Book chapter › Communication

• Klimainstrumenter – Om beskatning af kvoter og kreditter vedrørende drivhusgasser

  Bundgaard, J., 2019, In: SR-Skat. 4, 17 p.

  Research output: Contribution to journal › Journal article › Communication

• Status på omgåelsesklausulen i ligningslovens § 3

  Bundgaard, J., Tell, M. & Kjærsgaard, L. F., 2019, In: Skat Udland. 10, 10 p.

  Research output: Contribution to journal › Journal article › Communication
• 2018

  First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States?

  Bundgaard, J., Kjærsgaard, L. F. & Aarup, L. B., 2018, In: Intertax. 46, 8 and 9, p. 716-724 8 p.

  Research output: Contribution to journal › Journal article › Communication
  1 Citation (Scopus)

• Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU retligt perspektiv

  Bundgaard, J., Tell, M. & Aarup, L. B., 2018, In: Skat Udland. 2018, p. 1-4 4 p., 116.

  Research output: Contribution to journal › Journal article › Communication

• Knudrede skatteregler udfordrer potentialet i ICO’s

  Bundgaard, J. & Kjærsgaard, L. F., 8 May 2018, In: Boersen. 4 p.

  Research output: Contribution to journal › Contribution to newspaper - Feature article

• Skat mangler i regeringens digitale strategi

  Bundgaard, J., Apr 2018, In: Boersen. 4 p.

  Research output: Contribution to journal › Contribution to newspaper - Feature article

• When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?

  Bundgaard, J., Koerver Schmidt, P., Tell, M. & Laursen, A. N., 2018, In: European Taxation. 58, 4, p. 130-139 10 p.

  Research output: Contribution to journal › Contribution to newspaper - Newspaper article

• Witholding tax in the era of BEPS, CIVs and the digital economy

  Bundgaard, J., 2018, Cahiers de droit fiscal international. International Fiscal Association, Vol. 103 B. 19 p.

  Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Communication

  • Digital Economy 100%
  • Investment 100%
  • Vehicles 100%
  • Vehicle 100%
  • Economy 100%