Dr. Henning Frase LL.M.

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  • US High School Graduate, Atlanta/USA
  • Law School at the universities of Bonn, Ferrara/Italy and Geneva/Switzerland
  • Alumnus of the German Economy Foundation (sdw)
  • Legal clerkship in Brussels and Milan
  • LL.M. oec., University of Cologne
  • Dr. iur. (summa cum laude) in corporate law, University of Augsburg
  • Admitted to the Bar in 2007, Tax Advisor 2010, Bar Certified Tax Attorney 2012
  • University lecturer in International Tax Law and Tax Procedural Law until 2014
  • 2007 Attorney with KPMG (Tax/Legal), Cologne
  • 2010 Attorney / Tax Advisor with Bird & Bird, Frankfurt
  • 2016 c· k· s· s  Partnership mbB
  • Active member International Fiscal Association (IFA)
  • International tax law, tax controversies
  • M&A, reorganizations, corporate law
  • Sector focus on software companies, but also traditional industries
  • Tax and corporate law of tax-exempted and public law entities
  • Insgesamt ca. 50 Fachaufsätze und Autorenschaften seit 2009 (Stand 2018)
  • § 50d Absatz 3 EStG (a.F.) teilweise unionsrechtswidrig – EuGH-Urteil C-504/16 vom 20 Dezember 2017, in: BeSt 2018, S. 16
  • Grenzüberschreitende Lizenzverträge – ertragsteuerliche Optimierungsansätze, in: kösdi 2017, S. 20341
  • (Umsatz-)Steuerliche Aspekte bei Bitcoins, zugleich Besprechung von EuGH, Urteil vom 22.10.2015, C-264/14, in: Betriebs-Berater 2016, S. 14ff
  • Zur (Un-)Anwendbarkeit von § 8c KStG bei konzerninternen Umstrukturierungen, in: Betriebs-Berater 2009, S. 1502 (Co-Autor)

[1] not as meant by the PartGG

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