Program - Taxation of Capital Gains in an International Context

Wednesday 8 November 2017, CBS Solbjerg Plads Campus

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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

 

 

Copenhagen Business School (CBS) - Solbjerg Plads 3 (Room SP202) - 2000 - Frederiksberg - +45 38153815