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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.

Susi 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.

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.

The rest of the Tax Stories episodes are here on Substack, also hosted on Simplecast or you can find them or any podcasting platform, like Spotify, Apple Podcasts, Google Podcasts, etc.