Casper Guldhammer Jensen

Associate Partner
Co-Head of Tax Law & Tax Controversy

Casper specialises in Tax Law & Tax Controversy. He has assisted Danish and multinational clients on several high-profile transactions and in tax disputes including landmark transfer pricing cases, withholding tax disputes and other cross-border tax matters. His professional achievements include several notable tax controversy wins, ranging from contributions to high-profile court cases to tax audit concessions. He is frequently engaged to prepare tax and litigation opinions.

Casper is further an experienced advisor within Corporate & Commercial Law. He has successfully architected and led several corporate reorganisations including trendsetting reorganisations involving multiple jurisdictions.

Prior to joining KPMG Law, Casper held a position as Tax & Legal Director at Deloitte and practiced with the leading Danish law firm Kromann Reumert. He holds a law degree from the University of Copenhagen where he graduated (cand.jur. / Master of Laws) as Rank 1.

Casper has contributed to Danish and international tax law journals (Bloomberg Tax, IBFD, etc.), as speaker at conferences, seminars, etc. He has further taught Danish and international corporate tax law as an associate professor (part-time).

Areas of expertise: Corporate & Commercial LawTax Law & Tax Controversy

2021

Taxo (2021.05): ”Voldgift – fremtidens tvistløsningsmekanisme i internationale skattesager?” / Arbitration – the dispute resolution mechanism of the future in international tax cases? (co-authored)

Revision & Regnskabsvæsen (SM.2021.3): ”Om koncerntilskud og uheldige moderselskabserklæringer – en kommentar til SKM2021.43.VLR” / Re group contributions and unfortunate parent company declarations (co-authored)

Revision & Regnskabsvæsen (2.2021.78): ”Mere om DAC6 – udvalgte kendetegn” / More on DAC6 – selected hallmarks (co-authored)

2020

Revision & Regnskabsvæsen (10.2020.60): ”Adecco-dommen: “Om fradrag for driftsomkostninger og transfer pricing”” / The Adecco judgment: ”Re deduction of business expenses and transfer pricing” (co-authored)

Revision & Regnskabsvæsen (9.2020.127): ”Fast driftssted – forberedende eller hjælpende virksomhed og lidt om anvendelse af 2017-opdateringen af OECD-modellen” / Permanent establishment – preparatory or auxiliary activities and a few comments on the application of the 2017 update of the OECD Model (co-authored)

Revision & Regnskabsvæsen (6.2020.62): ”DAC6 – En kommentar til kriteriet om det primære formål” / DAC6 – comments on the main benefit test (co-authored)

2018

Bloomberg Tax BNA, Transfer Pricing Forum: Patent Boxes and Related R&D Benefits or Issues, Denmark, Summer Issue 2018 (co-authored)

SR Skat (2018, 269): ”Transfer pricing og toldværdiansættelse – en kommentar til Hamamatsu-sagen” / Transfer pricing and customs valuation – comments on the Hamamatsu case (co-authored)

2017

Bloomberg Tax BNA, Transfer Pricing Forum: Turning “Corporate Tax Transparency” into a “Big Brother” Regime, Denmark, October 2017 (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: The Future of Transfer Pricing, Denmark, June 2017 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Transfer Pricing Agreements, Denmark, March 2017 (co-authored)

Revision & Regnskabsvæsen (4.2017.54): ”Koncerninterne aftaler i transfer pricing-kontekst – funktion og koncipering” / Intra-group contracts in a transfer pricing context – function and drafting (co-authored)

2016

Bloomberg Tax BNA, Transfer Pricing Forum: Transfer Pricing Controversy, Denmark, December 2016 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Current Status and Practical Considerations in the Implementation of BEPS Measures, Denmark, Special IFA Issue, Volume 7, Number 2, August 2016 edition (co-authored)

Skat Udland (2016, 276): Dispositionskorrektioner i lyset af BEPS (II) / Recharacterisation in the light of BEPS (II) (co-authored)

Skat Udland (2016, 60): Dispositionskorrektioner i lyset af BEPS (I) / Recharacterisation in the light of BEPS (I) (co-authored)

2015

Skat Udland (2015, 279): ”Seneste praksis om fast driftssted for K/S-investorer” / Recent cases on Permanent establishment of limited partners (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Risk, Denmark, November 2015 edition (co-authored)

2014

Bloomberg Tax BNA, Transfer Pricing Forum: Advance Pricing Agreements, Denmark, September 2014 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Country-by-country reporting, Denmark, April 2014 edition (co-authored)

Skat Udland (2014, 75): ”Fast driftssted for K/S-investorer” / Permanent establishment of limited partners (co-authored)

2013

Bloomberg Tax BNA, Transfer Pricing Forum: Implicit Support, Denmark, December 2013 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Documentation, Denmark, September 2013 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Extractive industries, Denmark, July 2013 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Base erosion and profit shifting, Denmark, April 2013 edition (co-authored)

Bloomberg Tax BNA, Transfer Pricing Forum: Transfer Pricing Guide, Part 2, Denmark, May 2012 edition (co-authored)