Tax Stories

Susi Baerentzen (DEN) – on doing things differently

Episode Summary

Susi Baerentzen is a tax law & human rights researcher from Denmark. She is lecturing at Vienna & Copenhagen Universities, holds a PhD in International Tax Law and Economics and recently published her book “The Effectiveness of General Anti-Avoidance Rules”. She has worked for 5 years for one of the Big4 audit firms and is a Nordic Tax Manager at a large multinational company.

Episode Notes

In the podcast we spoke about:

• Extreme triathlon;
• Middle East;
• Why Susi wanted to be an air-force pilot;
• Why she switched from Big4 to academic work & inhouse;
• Past, present and future of being an inhouse;
• Why the AI and Legal/tax Tech look like the Emperor’s New Clothes;
• What question ChatGPT selected for Susi for the Tax Stories podcast;
• Her book on GAAR;
• On economic substance (vs. control) and the underlying principles & the future of holding companies and holding regimes in traditional holding jurisdictions; she thinks that the time of buying substance is over;
• Danish beneficial ownership cases and the massive withholding tax fraud case there & the future of withholding taxes, incl. FASTER directive;
• Pillar 2 – I can jump out of a plane and flap my wings, but that doesn’t mean I’m going to fly;
• That TP is measuring an illusion.