CBS LAW
Forskningsprojekter
Aktuelle forskningsprojekter
Aktuelle Ph.D projekter
Marianne Buffat arbejder på en ph.d.-afhandling, som udforsker, hvilken indflydelse datasikkerhedsvedtægter har og hvordan disse skaber datakommercialiserende forretningsstrategier i Europa. Der forsøges at forstå, hvorvidt det er gennemførligt at fremme alternative overensstemmelsesmodeller, som er baseret på at skulle incentivere selvtiltrædelse til rettighedsbaserede værdier for at supplere et presset ordningssystem.
Amalie Toft Bentsen arbejder på en ph.d.-afhandling i klimaret og retsøkonomi. Den interdisciplinære afhandling ser på grænsefladen mellem EU klimaret og traktatbestemmelserne for det indre marked. Formålet med afhandlingens analyse er, at finde frem til hvordan klimaretten påvirker det indre marked i den grønne omstilling, samt identificere de friktioner der kan være mellem disse to regimer.
Afsluttede forskningsprojekter
Juridisk Institut ved CBS har indgået sammen med otte andre forskningsinstitutter i Norden i et samarbejde om EU og Arbejdsret. Der samarbejdes systematisk og langsigtet om at samordne, udvikle og udnytte nordiske resurser inden for området EU-arbejdsret.
Som led i samarbejdet udgives Nyhedsbrevet EU & Arbetsrätt og samarbejdet driver Arbetsrättsportalen, hvor forskere og praktikere mødes.
Henriette Schleimanns Ph.d. projekt analyserer muligheden for en effektivisering af kontrakter i den maritime sektor, da det burde resultere i et øget samarbejde mellem parterne, som derved kan blive mere innovative. Det er fortrinsvis i forhold til sager, hvor skibsredere moderniserer. På nuværende tidspunkt mangler skibsrederne en forståelse for de individuelle komponenter, og som konsekvens vælger de overvejende den hurtigste og billigste løsning. Imidlertid besidder leverandører denne viden og har muligheden for at differentiere produkterne fra hinanden, men de formår ikke at overdrage denne differentiering til skibsrederne.
I forbindelse med min afhandling vil der blive forsket i samarbejdet og brugen heraf i forhold til maritime kontrakter. Resultater fra byggeindustrien og medicinalindustrien viser, at samarbejdet sikrer en optimering af begge parters værdi, når de indgår et reelt samarbejde hvori både risici og overskud er fordelt. Dette skaber optimerede projekter. Formålet er at forsøge at implementere samarbejdskonceptet til den maritime sektor for at øge samarbejdet mellem parterne og dermed få parterne til at sikre en vidensdeling, hvilket skulle sikre en optimering af kontrakterne.
Se Louise Hauberg Wilhelmsens Ph.d.-projekt: Harmonization of International Commercial Arbitration in the International Market. Under afsluttede Ph.d.projekter
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Abstract:
One of the key changes in societal trends and lifestyles witnessed over the past few years has been the move on-line of many consumers and the way they have become increasingly sophisticated in their media consumption habits. Have these recent changes to consumer and commercial practices developed in such a way that consumers are (in) voluntarily signing away their fundamental right to privacy?
This project (CONSENT) seeks to examine how consumer behaviour and commercial practices are changing the role of consent in the processing of personal data. While consumer consent is a fundamental value on which the European market economy is based, the way consumer consent is obtained is questionable in popular user-generative/user-generated (UGC) online services (including sites like MySpace, YouTube and Facebook), whose commercial success depends to a large extent on the disclosure by their users of substantial amounts of personal data. There is an urgent need to study and analyse the changes in consumption behaviour and consumer culture arising from the emergence of UGC online services and how contractual, commercial and technical practices and other factors affect consumer choice and attitudes toward personal privacy in the digital economy.
CONSENT's multidisciplinary team intends to carry out a status quo analysis of commercial practices, legal position and consumer attitudes, identifying criteria for fairness and best practices, and then create a toolkit for policy makers and corporate counsel which will enable them to address problem identified in the analysis. CONSENT will advance the knowledge base that underpins the formulation and implementation of policies and corporate procedures in the area of privacy and consumer protection with a view to informing policy-making in the European Union and to contribute to the development of European research communities in these areas.
CBS part:
Interoperability of services - An analysis of the existing legal framework (including in the area of competition and consumer protection law) in order to establish the extent to which service providers in participating member states are required to ensure the interoperability of service.
This task is carried out through the legal analysis of legislation, regulatory, self-regulatory and co-regulatory instruments and case law.
Participating research institutions:
University of Central Lancashire (coordinator)
Universita ta Malta
Copenhagen Business School
Universiteit Leiden
Westfaelische Wilhelms-Universität Muenster
Georg-August-Universität Goettingen
Gottfried Wilhelm Leibniz Universität Hannover
Universitatea Babes Bolyai
Asociatia Pentru Tehnologie si Internet
Rijksuniversiteit Groningen
Masarykova Univerzita
Queen's University Belfast
Uniwersytet Wroclawski
Universidad de Leon
Consiglio Nazionale delle Ricerche
Laboratorio di Scienze della Cittadinanza
Université Paris-Sud XI
Univerzita Komenskeho v Bratislave
Law and Internet Foundation
Visit the CONSENT website
En række nye innovative modeller for samarbejde mellem farmaceutiske virksomheder og universiteter udvikles i disse år i USA og en række europæiske lande. De nye samarbejdsmodeller skaber grundlaget for et tættere samarbejde på tværs af virksomheder og universiteter, med det mål at styrke innovationskraften. Intentionen er at skabe innovationsprocesser-der-giver-resultater baseret på udvikling af prækompetitive platforme via fælles co-lokaliserede samarbejder eller via samarbejde i forpligtende netværk. Såfremt de nye samarbejdsmodeller er eller bliver succesfulde, vil det skabe konkurrencefordele for de involverede virksomheder. Projektet vil analysere om udenlandske universitets-virksomhedsrelationer og samarbejdsmodeller giver en bedre mulighed for og incitament til innovation end nuværende danske modeller. På baggrund af analysen vil projektet udvikle nye og innovative modeller for samarbejde, som kan implementeres i en dansk kontekst. De nye innovative samarbejdsformer kræver endvidere udvikling af nye aftalekoncepter om deling af resultater mellem universiteter og virksomheder og dertil hørende incitamentsmodeller, som også udvikles i projektet.
Projektet er toårigt (2012-2013) og er delvist finansieret af Forsknings- og Innovationsstyrelsens Åbne Midler.
Projektdeltagere:
Copenhagen Business School, Juridisk Institut
Projektleder, lektor og ph.d. Christina D. Tvarnø
Bioneer
Forskningschef Lars. H Pedersen
Medicon Valley Alliance
CEO Stig Jørgsensen
H. Lundbeck A/S
VP of Research Peter Høngaard Andersen
Tectra
Enhedschef Jens Kindtler
Københavns Universitet, Det Farmaceutiske Fakultet
Dekan Sven Frøkær
Novo Nordisk A/S, Strategy and Sourcing
Director Kristian Tage Hansen
Formålet med projektet er at fastslå omfanget og rækkevidden af det i Danmark gældende forbud mod kønsdiskrimination ved adgang til varer og tjenesteydelser. Reglerne herom findes dels i regler vedtaget på EU- og folkeretligt niveau, dels i dansk lovgivning. På EU-niveau findes reglerne navnlig direktiv 113/2004/EF om ligebehandling af kvinder og mænd ved adgang til og levering af tjenesteydelser, i art. 21 i EU’s Charter om Grundlæggende Rettigheder, der har traktatrang, og i praksis fra EU-Domstolen. På folkeretligt niveau findes reglerne navnlig i art. 14 i Den europæiske Menneskerettighedskonvention og i CEDAW (FN’s Convention on the Elimination of Discrimination of Women). I Danmark findes de centrale bestemmelser om emnet i ligestillingsloven.
Projektet udarbejdes af professor Ruth Nielsen
The project examines the extent to which it is possible to identify a coherent legal method (doctrine of the sources of law and their interpretation) that may be applied when analysing EU law and the law of EU Member States within the scope of application of EU law. It looks at what characterises the sources of law and the interpretation methods that are actually used by European legal actors, especially judges and researchers, when analysing what is valid law. It examines the changes in the relative importance of various sources of law that occur in connection with the integration of EU law into national law.
The basic thoughts in the prevailing legal theories in Europe (legal positivism, natural law theories and the institutional theory of law) date back to the time before the EU's creation and were conceived with a view to either national law or public international law. The project examines whether they can also explain the characteristics of EU law that differ from national law and public international law, in particular the pluralistic and flexible approach in EU law to sources of law and interpretation, the combination of an 'internal' (narrow legal dogmatic) and a broader 'external' (economic, sociological, etc.) perspective on law, and the relationship between law and politics including the judiciary's role in majority democracies (Britain and the Nordic countries) and constitutional democracies (the rest of Europe and probably the EU as such.
As part of the project, research conferences will be arranged. The first took place 19 November 2010 with the theme European Legal Method. A book from the project by Ulla Neergaard, Ruth Nielsen and Lynn Roseberry (eds.): European Legal Method - Paradoxes and Revitalisation, DJØF Publishing 2011 was published in April 2011, see the publication here.
The second conference within the project 'Towards a European Legal Method: Synthesis or Fragmentation' took place on 18 November 2011 with the theme European Legal Method(s) in a Multi-Layered Legal Order v. Multi-Level Governance . That conference resulted in the book Ulla Neergaard and Ruth Nielsen (eds.): European Legal Method – in a Multi-Level EU Legal Order, DJØF Publishing 2012. See the publication here.
The third conference within the project 'Towards a European Legal Method: Synthesis or Fragmentation' took place 23 November 2012 with the theme
European Legal Method – Towards a New European Legal Realism?
Research group
The project is a collective research project carried out from 2010-2012 by a research group which consists of:
CBS, Law Department
Professor dr.jur. Ruth Nielsen
University of Copenhagen
Professor & PhD Ulla Neergaard
Project secretary Trine Buch
Project description
General project description (pdf): Towards a European Legal Method: Synthesis or Fragmentation?
Sub‐project (pdf): Sub-project - European legal Method in Light of the currently prevailing legal Theories (Ruth Nielsen)
Sub‐project (pdf): Sub-project - Towards a European legal method in Eu anti-discrimination Law (Lynn Roseberry)
Sub‐project (pdf): Sub-project - Towards a European legal Method in Eu Market Law - Synthesis or Fragmentation (Ulla Neergaard)
The project has received a grant of DKK 1.9 million from the Danish Social Science Research Council. The Research group behind the project did the Blurring Boundaries project 2007-2009.
Fair Speak
The FairSpeak research group at the Copenhagen Business School (CBS) develops tools and methods for analyzing the condensed information found on food labels and for relating it to the ability of different consumers to understand it.
Researchers specializing in language and cognition, knowledge management, consumer behavior, packaging design, marketing and marketing law join efforts in this innovative and interdisciplinary cooperation in order to formulate guidelines to help food manufacturers improve their communication with the consumers through fair food labelling.
The group’s first project on food names and claims “Spin or Fair Speak – when foods talk” (2007-2010) is financed by the Programme Commission on Food and Health under the Danish Council for Strategic Research.
The project targets consumers’ decoding of food names, claims and other immediate verbal and nonverbal design elements on the product packaging during in-store decision making, and the problem of cues and combinations of such which may potentially mislead consumers, in particular with regard to nutrition and health related information.
It aims at developing a new, shared frame of reference for authorities, companies, and consumer organisations to assess whether and how the immediate presentation of a given food product is likely to mislead consumers, while at the same time enhancing the knowledge base of the Danish food industry for creatively integrating the full communicative potential of foods in the development of new, tasty, and healthy products.
The initial empirical input is the corpus of cases on misleading food labelling processed by the Danish authorities. On this basis a typology of conflict scenarios will be established and matched against an integrated theoretical model of consumers’ decoding of a food product’s full semiotic potential in the buying situation. The model is formulated by integrating relevant theory and empirical finding from linguistic, perceptual, cognitive, and food sociological research. Subsequently, selected hypotheses and predictions on actual consumer interpretations and outcomes of design adjustments will be tested empirically by combining for the present purpose a number of empirical tools, including eyetracking, on- and offline interpretation of novel/creative word combinations, questionnaire-based mapping of inference drawing and changes in truth assignments, sensory tests, and qualitative post-shopping and focus group interviews.
Follow-up projects will apply the principles and methods identified by the Danish project to other markets, languages and cultures and develop them further possibly starting with a selection of some of the export markets relevant the Danish companies participating in the FairSpeak project
The FairSpeak Research Group at CBS:
Center for Language, Cognition and Mentality, Department of International Culture and Communication Studies, CBS
Associate Professor & Ph.D. Viktor Smith (add internal link)
Center for Language, Cognition and Mentality, Department of International Culture and Communication Studies, CBS
Associate Professor, MA Henrik Selsøe Sørensen,
Department of Marketing, CBS
Assistant Professor & Ph.D. Jesper Clement
Law Department, CBS
Professor Peter Møgelvang-Hansen
Law Department, CBS
Ph.D. Student Mette Ohm Søndergaard (add internal link)
Department of International Culture and Communication Studies, CBS
project coordinator & MA Francoise Qvistgaard
For further information visit the FairSpeak Project
EU-Asia Link
This research project will establish an EU-Asia inter-university network for teaching and research in public procurement regulation, which is in an embryonic stage or non-existent in the Asian developing countries, through human resource development, curriculum development and institutional development.
The project consists of the University of Nottingham in the UK and the Copenhagen Business School in Denmark, the Central University of Finance and Economics (CUFE), Xinjiang University in China and the University of Malaya.
Research team at the Law Department, Copenhagen Business School, connected to the Asia Link project:
Head of the Asia Link project at CBS, associate Professor & PhD, Christina D. Tvarnø (add internal link)
Professor & dr.jur Jens Fejø (add internal link)
Associate Professor & PhD Henrik Andersen (add internal link)
Associate Professor & PhD Grith Ølykke
Read more in the Asia Link Project Description (pdf) and/or visit the Asia Link website (link is currently missing).
Blurring Boundaries
The project "Blurring Boundaries: EU Law and the Danish Welfare State" is a legal, dogmatic analysis of the intersection of Danish law and EU law on the provision of welfare services with a view to examine how the integration of the Danish welfare state in the EU and its internal market manifests itself at a legal level, in particular, in the case law of the European Court of Justice (ECJ) and in emerging general principles of EU law.
As community law stands at present, there is an increasingly blurred line between state and market. On the one hand, there is a wave of liberalisation and privatisation, which is changing the traditional way of setting up welfare services. At the same time certain basic values and principles, e.g. non-discrimination, equality, social inclusion, and access to essential services are being pursued in the market place, elevating fundamental rights, values and principles from restrictions on state action to general principles of law binding for both the state and private actors on the market.
The term ‘blurring boundaries’ in the project title refers both to the increasingly blurred line between public and private law in regards to welfare services and to the blurring boundaries between EU law and national law on this subject. The main problem areas covered by the project are:
- Internal market law and welfare services
- Fundamental rights and non-discrimination law aspects
- Services of general interest within the meaning of Article 86(2) EC.
Conferences and books:
2007: Services Directive and its impact on the Welfare State.
2008: "The Lisbon Treaty - a Step Towards Integrating Welfare Functions into EU Law?".
2009: "The Role of the Courts in Developing a European Social Model - Theoretical and Methodological Perspectives". See the book related to the 2009 conference.
A Working Paper building on the results obtained in the Blurring Boundaries project is available at SSRN (Social Science Research Network).
Participating researchers:
Professor & PhD Ulla Neergaard
Associate professor & PhD, Lynn Roseberry
Professor, dr.jur. Ruth Nielsen
Associate Professor & PhD Grith Ølykke
The project has received a grant of DKK 2.8 million from the Danish Social Science Research Council for the period 2007 - 2009.
See
General project description
Subproject on Internal Market Law and Welfare Services (Ruth Nielsen + ph.d.-student)
Subproject Fundamental Rights and non-discrimination Law Aspects (Lynn Roseberry)
Subproject on Services of general Interest in the EU (Ulla Neergaard)
Afsluttede Ph.D projekter
Kathrine Søs Jacobsen arbejder på en ph.d.-afhandling om rammerne for samarbejder og relationer mellem økonomiske aktører i konkurrencen om offentlige kontrakter. Afhandlingen har fokus på krydsfeltet mellem udbudsreglerne og konkurrencereglerne, samt virkninger heraf.
Mark Ørberg arbejder på en ph.d.-afhandling om fonde. Afhandlingen har fokus på fondsretlige grundsætninger samt lovfæstede regler og praksis vedrørende fondes formål, ledelse og kapital.
Rasmus Kamstrup Bogetofts PhD-projekt undersøger, hvordan danske domstole udmåler erstatning i immaterialretssager. Hvordan håndterer domstolene denne kontrafaktiske analyse, hvor de skal fastsætte, hvad der ville være sket, hvis et retsbrud ikke var indtrådt? Leder den juridiske analyse frem til de samme resultater som en økonomisk-teoretisk analyse? Og hvis ikke, kan grundene da skyldes bevisusikkerhed?
Afhandling vil undersøge to hypoteser:
1) Domstolene analyserer kontrafaktiske scenarier på en måde, der afviger fra almindeligt anerkendte økonomiske modeller, herunder for prisfastsættelse under imperfekt konkurrence.
2) Forskellen i resultater er imidlertid ikke en fejl i domstolenes udmåling, men udtryk for, at domstolene anvender en beslutningsregel, der på den ene side skal håndtere forskellige typer af informationer med forskellige grader af sikkerhed og relevans og på den anden side håndtere hensynet til legitimitet og
forudsigelighed i regelanvendelsen.
I undersøgelsen heraf anvendes både en retsdogmatisk og en retsøkonomisk analyse af gældende ret og domstolenes beslutningsregler.
Louise Fjord Kjærsgaard arbejder på en ph.d.-afhandling om betalinger for cloud computing, blockchain teknologi og 3D printning. Afhandlingen har fokus på fordelingen af beskatningsretten til betalingerne i internationale transaktioner. Nærmere bestemt søger afhandlingen at undersøge, hvordan betalingerne skal kvalificeres samt om der kan statueres fast driftssted efter OECDs Modeloverenskomst for multinationale selskaber.
Henriette Schleimanns Ph.d. projekt analyserer muligheden for en effektivisering af kontrakter i den maritime sektor, da det burde resultere i et øget samarbejde mellem parterne, som derved kan blive mere innovative. Det er fortrinsvis i forhold til sager, hvor skibsredere moderniserer. På nuværende tidspunkt mangler skibsrederne en forståelse for de individuelle komponenter, og som konsekvens vælger de overvejende den hurtigste og billigste løsning. Imidlertid besidder leverandører denne viden og har muligheden for at differentiere produkterne fra hinanden, men de formår ikke at overdrage denne differentiering til skibsrederne.
I forbindelse med min afhandling vil der blive forsket i samarbejdet og brugen heraf i forhold til maritime kontrakter. Resultater fra byggeindustrien og medicinalindustrien viser, at samarbejdet sikrer en optimering af begge parters værdi, når de indgår et reelt samarbejde hvori både risici og overskud er fordelt. Dette skaber optimerede projekter. Formålet er at forsøge at implementere samarbejdskonceptet til den maritime sektor for at øge samarbejdet mellem parterne og dermed få parterne til at sikre en vidensdeling, hvilket skulle sikre en optimering af kontrakterne.
Jonatan Echebarria Fernández works in his PhD dissertation concerning contract negotiations broadly in the maritime industry context. The dissertation has specific focus on the role of the shipping firms and how they manage the legal and economic risks linked to the international carriage of goods by sea.
Sarah Maria Denta arbejder med afhandlingen: EU, Udbud og Offentlige Private Partnerskaber – i et juridiske og retsøkonomiske perspektiv.
Afhandlingen vil analysere om det kommende EU direktiv giver rum for efficiente offentlige private partnerskaber og om der gennem denne samarbejdsform skabes en efficient anvendelse af skattekronerne. Som udbudsdirektivet er udformet i dag, kan det være svært for offentlige institutioner at tage offentlige-private samarbejdsformer i brug, uden at skulle gradbøje enten udbudsdirektivet eller samarbejdsformerne. Dette medfører, at der ikke er basis eller mod til at afprøve offentlige-private samarbejdsformer. Dette manglende mod og frygt for fejl i forbindelse med offentlige udbud gør, at offentlig-private samarbejde såsom partnering, offentlige-private partnerskaber (OPP) og offentlige-private innovationspartnerskaber (OPI) er aftaleformer der sjældent bliver brugt i den offentlige sektor. Afhandlingen vil desuden indeholde en komparativ analyse af OPP og PPP (Public Private Partnership). Afhandlingen er et tværfagligt projekt, hvor økonomien vil blive brugt som supplement i den juridiske analyse.
- Afhandlingens retsdogmatiske analyse redegør for gældende ret gennem en systematisk beskrivelse og fortolkning af eksisterende retsregler ved OPP efter vedtagelse af nyt EU udbudsdirektiv.
- Afhandlingens retsøkonomiske analyse, analyserer om der med vedtagelse af EU´s udbudsdirektiv kan opnås en økonomisk efficiens anvendelse af skattekronerne ved indgåelse af OPP.
- Afhandlingens retspolitiske analyse vil vurdere om man på baggrund af økonomiske betragtninger kan optimere EU´s udbudsregler i forhold til OPP.
Gediminas Almantas is working on the research project: Ethics and morality in international business negotiation
The main aim of the research project is to analyze and explore the understanding, role and value of ethics and morality in international business negotiation. Hypothetically, the observance of ethics and morality in the negotiation process may boost the level of trust. A trustful environment enables the negotiators to discover and utilize hidden commercial value, including higher observance of commitments and increased performance. Different ethical and moral standards around the globe, based on cultural and religious principles, as well as historical background and maturity of the society encumber the negotiation process and reduce the negotiation's efficiency. Existing legal tools like the doctrine of culpa in contrahendo are very much nationally orientated and do not provide the needed solution. Other legal instruments on the international level are missing.
The research shall analyze whether soft law is the right solution for the existing problem, and if a self-regulation mechanism might be developed as a tool for the establishment of trust and increasing of efficiency in the negotiation process. The self-regulation mechanism concerned is expected to include an independent ranking system and shall operate on the platform of corporate codes of conduct. The academic analysis shall rely heavily on the theory of corporate social responsibility with emphasis of the role of the corporate code of conducts.
Louise Hauberg Wilhelmsen is working on the research project: Harmonization of International Commercial Arbitration in the Internal Market?
Through an analysis of the current national-, Union- and international regulation of international commercial arbitration the project aims at finding out how the future regulation of arbitration could be conducted in the European Union.
Many companies today choose to solve disputes by way of arbitration rather than going to court. There are several advantages by choosing arbitration, among others the specific knowledge of the arbitrators, discretion and flexibility. Moreover, arbitration is particularly relevant in international conflicts as the parties may choose a neutral forum, the parties can influence who are arbitrators and finally the 1958 New York Convention on recognition and enforcement of arbitral awards, has been ratified by more than 130 states.
Today no harmonized rules on international commercial arbitration exist within the European Union. Internationally arbitration is governed especially by the New York Convention and UNCITRAL’s Model Law on International Commercial Arbitration. All 27 countries in the Union are parties to the New York Convention whereas only 15 countries within the Union base their arbitration legislation on the Model Law.
The project will analyze whether the current national and international legislation is sufficient to secure the proper handling of arbitration within the internal market. In this regard a comparative study of arbitration legislation in the Member States will be conducted. Furthermore, the project will deal with the interface between the Brussels I Regulation (Regulation no. 44/2001) and arbitration. Finally on the basis of the above mentioned analysis the project will look into whether there is a basis for regulating international commercial arbitration at Union-level and what type of instrument would be relevant in this regard.
Cecilie Fanøe Andersen arbejder på en ph.d.-afhandling om statsstøtte i udbudssituationer. Afhandlingen har fokus på samspillet mellem statsstøttereglerne og udbudsreglerne, samt virkningerne heraf. Nærmere bestemt søger afhandlingen at undersøge, hvilke regler der er gældende i situationer, hvor offentlige kontrakter tildeles direkte uden konkurrence.
Kalle Rose arbejder på sin ph.d. afhandling om erhvervsdrivende fonde. Han anvender bl.a. rets- og kontraktøkonomi med specielt fokus på interaktionen mellem personlige præferencer og lovmæssige foranstaltninger.
Vishv Priya Kohli arbejder på en ph.d.-afhandling om forfalskning og hvordan forfalskning påvirker den globale økonomi, forbrugernes sundhed og sikkerhed. Afhandlingen har særlig fokus på de udfordringer, som den organiserede kriminalitet stiller i forbindelse med forfalskning og konsekvenser for Immaterialrettigheder, konkurrence og innovation.
Inger Høedt-Rasmussen is working on the research project: Developing Identity within the Legal Profession
The work is based on the paradigm of constructivism and will include narrative theories. Narrative theories seem essential in search and understanding of the lawyer’s identity and the perception of identity.
There is a relation between the perception of law as a moral idea and the constructed identity both of the profession and of the individual lawyer. Development and changes in the philosophy of law make changes in the curriculum necessary. It is a hypothesis that the development from a positivistic perception of law towards a reflective perception leads to requirements for new competences within the profession.
The profession is formed and protected in a format that might limit development and innovation. Ruling the profession both nationally and internationally risk to exclude adaptations of new or different competences necessary to deal with challenges and complexities in a globalizing world. Which impact have these facts for the identity of the lawyer acting internationally and cross-cultural?
The profession is in transition. The transition will affect the lawyers, who are in search for a value based individual identity, which includes happiness, accountability, democratic responsibility and satisfaction both in personal and in legal life. A holistic practice based on mindfulness might be the moderation of this relation leading to a revitalization of the legal profession.
Peter Koerver Schmidt arbejder med afhandlingen: CFC-regler i dansk og international skatteret
Afhandlingens genstandsfelt er den delmængde af skatteretlige værnsregler, der har til formål at imødegå, at selskaber - som led i international skatteplanlægning - flytter mobile aktiver og indkomststrømme til jurisdiktioner, hvor de lokale regler indebærer en mere gunstig eller eventuelt ingen beskatning. Med andre ord skal afhandlingen have fokus på regler til værn af indkomstopgørelsens positive indkomstkomponenter.
Blandt de værnsregler, der har til formål at beskytte skattebasens positive indkomstkomponenter, spiller CFC-regler en markant rolle ("CFC" kan stå for både "Controlled Foreign Company" og "Controlled Financial Corporation"). Førstnævnte betegnelse er den internationalt almindeligt anerkendte, mens sidstnævnte anvendes i Danmark). Sådanne regler går i korte træk ud på, at et moderselskab - såfremt særlige forhold gør sig gældende vedrørende et eller flere datterselskabers finansielle/mobile indkomster og aktiver - skal medregne indkomst i datterselskaberne ved sin egen indkomstopgørelse.
Selvom både OECD og Europa Kommissionen anerkender sådanne reglers eksistens og nødvendighed, er det samtidig åbenbart, at CFC-regler potentielt være i konflikt med landendes forpligtelser i henhold til dobbeltbeskatningsoverenskomster og ikke mindst EU-retten. Genstandsfeltet for Ph.d.-afhandlingen udgøres således af et retsområde, der har væsentlig samfundsmæssig betydning, og som samtidig er omgærdet af usikkerhed og modstridende interesser.
Det primære formål med afhandlingen vil være at analysere og fastlægge gældende ret i relation til det danske CFC-regime (de lege lata) samt at bidrage til en bedre forståelse af CFC-reglers udformning, anvendelse og betydning i et internationalt perspektiv. Med andre ord er det tanken, at afhandlingen skal analysere CFC-regler ud fra flere forskellige perspektiver, herunder bl.a.:
• i relation til dansk ret
• i en komparativ sammenhæng, hvor danske regler stilles over for lignende regler i andre jurisdiktioner
• i relation til EU-retten, herunder EF-domstolens praksis og Europa Kommissionens bestræbelser på at indføre regler om en fælles EU selskabsskattebase (Common Consolidated Corporate Tax Base).
• i forhold til dobbeltbeskatningsindkomster
• i retspolitisk sammenhæng, hvor det søges afklaret, om og i givet fald hvordan værnsreglerne kan affattes mere hensigtsmæssigt i overensstemmelse med EU- og dobbeltbeskatningsoverenskomstret (betragtninger de lege ferenda.
Mette Ohm Søndergaard is working on the research project: PhD in law on marketing and sale of food in Denmark
Mette Ohm Søndergaards PhD is part of a cross-disciplinary project at CBS called FairSpeak 1. An overall purpose of the FairSpeak 1 project is to provide recommendations and guidelines for food labelling fairness including among others a shared frame of reference applicable to future cases of misleading advertising. The PhD project and corresponding thesis focuses on consumer protection and the Community rules regarding misleading advertising and presentation of food packages, with special focus on the names under which food products are sold to consumers.
The subject is important because the majority of decisions when buying food is made in-store causing consumers to rely mainly on information etc. given on the packages. In order for consumers to trust the information, for producers to provide truthful information and for the authorities to control the market an overview of how food packaging can be misleading is necessary.
One of the main objects of the PhD is to analyse and describe the scope of the prohibition against misleading advertising and presentation of food, with emphasis on the rules and case law concerning how to name food products.
The PhD looks closer at naming food products and the difficulties related to the governance structure, the conflicts arising between European legislation and national (Danish) interpretation and enforcement, and the difficulties this brings primarily to the protection of consumers but also to the completion of the internal market.
Here, the preliminary hypothesis is that the general rules on free movement, the rules on labelling, e.g. language requirements, and case law besides forming a complex set of rules leave little "protection" to consumers in regards to generic food products.