Tax Conference: Taxation of Capital Gains in an International Context

13:00
WELCOME
by Peter Koerver Schmidt, Associate Professor, CBS, Academic Advisor, CORIT Advisory

IDENTIFYING THE MAIN CHALLENGES - A LEGAL AND PRACTICAL VIEW

Taxation of capital gains – Main challenges and trends
By Jesper Anker Howes, Head of Tax, Maersk Tankers, External Lecturer, CBS
This presentation will set the scene for the conference by addressing various challenges with respect to taxation of capital gains. Focus will be on new trends in various jurisdictions and on issues related to tax treaties.

Granting, vesting, sale? – taxation of warrants, options and shares
by Katja Dyppel Weber, Associate Partner, CORIT Advisory, External Lecturer, CBS.
The presentation will focus on chosen challenges occurring in regard to realization based capital gains, taxation of shares, and share based derivatives from a Danish tax perspective.

--- Coffee break ---

IN SEARCH OF A SOLUTION - A POLICY VIEW

Reforming capital gains taxation of intercorporate share realizations
by Matti Kukkonen, Professor, Hanken School of Economics, Helsinki
From a Nordic perspective, the presentation discusses the main challenges and reform possibilities of corporate capital gains taxation with specific emphasis on intercorporate share alienations in Europe.

--- Short break ---

How to tax capital – A proposal for US and worldwide reform
by Mark Gergen, Professor, University of California at Berkeley, BerkeleyLaw
The presentation will focus on whether the entire existing US patchwork system for taxing capital could be replaced by another system that could collect the same amount of revenue with much lower public administrative and private compliance costs. Against this background, the speaker will discuss a proposal entailing a flat annual securities tax, assessed on the market value of publicly traded securities, combined with complimentary tax on other income producing capital.

17:00 RECEPTION & NETWORKING
On request, course diplomas can be issued to the participants. Please contact Christel Sølvsten by email no later than one week prior to the conference: chs.jur@cbs.dk

How to sign up
You can sign up here: https://www.tilmeld.dk/TAX2017/sign-up.html

Registration deadline is 27 October 2017.

The participation fee amounts to DKK 500 + VAT (DKK 625).
University researchers and students entitled to SU are free of charge. However, the number of spaces reserved for students is limited.