David Munch, Ydelser

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Incitamentsordninger - status efter SKATs styresignal om retserhvervelse

Revision & Regnskabsvæsen – 2011

"Advokat David Munch writes about the status in respect of incentive schemes including share-salary, bonus programs and conditioned claims following the new guidance from the Danish tax authorities concerning the acquisition of rights … In the article a number of decisions within the Danish Tax Ministry are included for the purpose of describing the legal position in this regard." (from the reference to the article in connection with the table of contents (unofficial translation))

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Skattemæssige konstruktioner

Tidsskrift for Skatter og Afgifter – 2011

"The Danish Supreme Court has in a number of decisions after the year 2000 decided on tax structures, i.e. structures that are not regarded as business structures, but structures based on the aim of tax saving. The decisions can be divided into two categories; tax structures based on express provisions in Acts and tax structures based on agreements. In the following three decisions in the first mentioned category and four decision in the other category are described in summary with comments." (the introductory section of the article (unofficial translation))  

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Taxation of Bonds and Other Financial Instruments Held by Individuals

Derivatives & Financial Instruments - 2010

"This article is in line with two previous articles published in this journal in 2009... The article concerns Bill 112, which passed in the Danish parliament on 1 June 2010 (Act 724 of 25 June 2010)." (from the table of contents)

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