Industrial PhD-project: ”In the Borderlands between Debt and Equity – On the Qualification of Hybrid Financial Instruments and the Remuneration Derived therefrom from a Tax Perspective”

The Industrial PhD-project is financed by the Innovation Fund Denmark, KPMG Acor Tax and the University of Copenhagen

The subject of the PhD-project is the qualification of hybrid financial instruments and the remuneration derived therefrom from a Danish tax perspective.

The purpose of the project is to analyze and answer to what extent certain hybrid financial instruments are comprised with the concepts of debt and interest in Danish tax law.

The qualification of hybrid financial instruments and the remuneration derived therefrom contains several undecided questions from a national, international and EU-tax law perspective. Thus, an analysis of the legal situation on this particular field has considerably value from both a legal and commercial perspective.

Professor, Mr. Rasmus Kristian Feldthusen, acts as university supervisor on the project.

Industrial PhD Fellow Jesper Buus, KPMG Acor Tax