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Peter Ko­erv­er Schmidt

Professor

Subjects
Law Tax law Society

Primary research areas

Dan­ish Tax Law
De­du­cing val­id law through sys­tem­at­ic and thor­ough ana­lys­is of rel­ev­ant leg­al sources.
In­ter­na­tion­al Tax Plan­ning and Anti-Avoid­ance Rules
In­ter­pret­a­tion and ap­plic­a­tion of gen­er­al anti-avoid­ance rules (GAAR’s) and spe­cif­ic anti-avoid­ance rules (SAAR’s).
Tax­a­tion and in­equal­ity
Design and ap­plic­a­tion of rules on tax­a­tion of wealth and wealth trans­fers.
EU and In­ter­na­tion­al Tax Law
Align­ment with re­quire­ments in EU law and tax treat­ies.

What ex­cites me most about tax law is that it af­fects every­one, every­where, in (al­most) everything we do. Tax law is com­plex, vast, and a corner­stone of our so­ci­ety

My research helps: 

Taxpayers to better understand the legislation 

Courts and the tax administration to apply the law 

Policymakers to evaluate and design expedient tax rules 

Recent research projects

Re­think­ing Entrepreneur­ship

What is the in­flu­ence of en­tre­pren­eur­i­al­ism bey­ond the mar­ket­place? How does en­tre­pren­eur­i­al­ism shape our un­der­stand­ing of so­cial in­equal­ity, ca­reers, and grand so­ci­et­al chal­lenges?
https://www.rethinkingentrepreneurship.com/

In­ter­pret­a­tion of Tax Le­gis­la­tion

We ex­plore meth­od­o­lo­gic­al dif­fer­ences and sim­il­ar­it­ies between coun­tries' in­ter­pret­a­tion of tax le­gis­la­tion. Our out­put will be a Gen­er­al Re­port presen­ted at the Con­gress of EATLP in Athens, 2026.
https://www.eatlp.org/

Outside activities

Member of The Danish Tax Law Council, 2021–present

The Tax Law Coun­cil is an in­de­pend­ent, per­man­ent com­mit­tee fo­cus­ing on leg­al cer­tainty and sim­pli­fic­a­tion.
Link to the website of the Tax Law Council

Academic Advisor, CORIT Advisory, 2017–present

Speak­ing at cli­ent events, and par­ti­cip­a­tion in writ­ing pro­jects, e.g. co-au­thor­ing art­icles for journ­als and books.
Link to the website of CORIT Advisory

Subject Consultant, DJØF Forlag, 2022–present

Ad­vising the pub­lish­er about needs and op­por­tun­it­ies in the mar­ket for pub­lic­a­tion of re­search and text­books in tax law.
Link to the website of DJOEF Publishing