IFA Nordic i København: Pillar 2 og Fradrag for atypiske omkostninger

Aflyst. Alle tilmeldte bør have modtaget individuel information herom fra arrangøren.



Thursday May 23rd
10.30-12.30 WIN seminar (Women’s IFA Network): Alternative dispute resolution in tax law
11.30-12.00 Registration & reception at Scandic Kødbyen Hotel
12.00-13.00 Buffet lunch at the hotel
13.00-17.00 Academic program, chair: Andreas Bullen (PhD) of the Norwegian IFA branch
Ossi Haapaniemi, partner in Roschier Law Firm, Finland
Professor Anders Nørgaard Laursen, Denmark
Professor emeritus Peter Melz, Sweden
Associate Professor Henrik Skar, University of Bergen, Norway

13.00-13.05 Opening day 1
13.05-13.30 Subject 1: Deductibility of business expenses
13.30-14.30 Costs with mixed purposes
14.00-14.30 Coffee & mingle
14.30-15.30 The treatment of extraordinary salary costs
15.30-15.45 Coffee break
15.45-17.00 Environmental costs
Summary and questions after each session
17.00-19.30 Time at leisure
19.30-23.30 Evening reception and dinner at Langelinie Pavilion

Friday May 24th
09.00-09.05 Opening day 2
09.05-13.00 Academic program, chair: Jakob Bundgaard (PhD) of the Danish IFA branch
Marja Blomqvist, Head of Tax Regulation, Finance Finland
Anders Bengtsson, responsible for preparing the draft legislation on the Swedish implementation of the GloBE directive – to be confirmed!
Ingebjørg Brekka, EY in Norway, former representative from the Norwegian Ministry of Finance in Pillar 2 discussions in the OECD
Jakob Bundgaard (PhD) of the Danish IFA branch

09.05-09.30 Subject 2: Pillar 2, Overview of the rules, the policy rationale and certain general
09.30-10.00 Country overview, incl. certain domestic choices made in the implementation phase
10.00-10.15 Coffee break
10.15-11.00 The impact of the GloBE-rules on domestic tax incentives, including R&D credits and deductions, green investment incentives etc.
11.00-11.45 The impact on specific sectors and specific issues
11.45-12.00 Coffee break
12.00-12.45 Administrative approach and consequences in the Nordic countries
Summary and questions after each session
12.45-13.00 Final thoughts and wrap up!
13.00-14.00 Buffet lunch at the hotel


  • Kontakt: styret@ifa.no


23 - 24 maj 2024


All Day


Hotel Scandic Kødbyen
Skelbækgade 3A, 1717 København V


IFA Norge
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