EU Tax Compass
As tax law scholars at a business school, we explore how taxation shapes the legal architecture of business, competitiveness, fairness and societal transformation in Europe.
About (Panel content)
About EU Tax Compass
Copenhagen Business School is a consortium member of EU Tax Compass, a branch of the EU Tax Observatory. The project is an EU-funded research initiative with the mission of producing high-quality research, developing data resources, and informing policy debate and decision-making on taxation in the European Union.
EU Tax Compass is led by Bruegel and brings together leading academic institutions from across Europe, including Copenhagen Business School.
Over three years, EU Tax Compass advances the policy debate at both the EU and Member State levels through research, stakeholder workshops, policy papers, launch events, international conferences, and sustained dialogue with policymakers, businesses, and civil society.
The project focuses on three core areas:
- Taxation, competitiveness and business activity
- Green taxation, climate objectives and fairness
- VAT modernisation in the Single Market
At Copenhagen Business School, the project is anchored in CBS Law, Department of Business Humanities and Law. CBS Law contributes legal, policy and interdisciplinary perspectives on the role of taxation in shaping business conditions, markets, public institutions and society.
The CBS Law contribution is led by Professor Peter Koerver Schmidt as Principal Investigator and Dr Siddhesh Rao as Co-Principal Investigator, with contributions from Jeroen Lammers and Rasmus Corlin Christensen.
CBS Law’s work in EU Tax Compass focuses particularly on taxation, competitiveness, business activity, digital transformation, tax administration and the future design of European tax policy.
People (Panel content)
People at EU Tax Compass/CBS
The CBS team brings together scholars working on European tax law, international taxation, tax policy, business taxation, global tax governance, political economy, and the relationship between taxation, business and society.
CBS Law project leadership
CBS contributors
Consortium partners
EU Tax Compass is led by Bruegel and brings together the following academic institutions:
- Bruegel
- Wirtschaftsuniversität Wien
- Institut des Politiques Publiques
- Erasmus Universiteit Rotterdam
- University of Amsterdam
- Fundación de Estudios de Economía Aplicada
- Copenhagen Business School
Research (Panel content)
Research at EU Tax Compass / CBS Law
CBS Law’s contribution to EU Tax Compass examines how taxation interacts with business, markets, public institutions and society.
Our research focuses on the role of tax law and tax policy in shaping competitiveness, investment, innovation, compliance, sustainability and the governance of the Single Market.
Research themes
Taxation, competitiveness and business activity
We examine how tax systems shape business activity, investment decisions, entrepreneurship, corporate behaviour and competitiveness in the European Union.
European tax law and policy design
We study how European tax law and policy can support efficient, fair and administrable tax systems while responding to changing economic, technological and geopolitical conditions.
Digital transformation and tax administration
We explore how digitalisation, data, automation and artificial intelligence are transforming tax compliance, tax administration and the relationship between taxpayers and public authorities.
Green taxation, fairness and sustainability
We contribute to debates on how tax systems can support climate objectives while maintaining fairness, legitimacy and economic resilience.
VAT modernisation and the Single Market
We engage with questions concerning VAT modernisation, administrative simplification, fraud prevention and the role of taxation in supporting a more integrated Single Market.
International tax governance and policy cooperation
We examine how European and international tax cooperation can respond to changes in business models, global value chains, geopolitical pressures and demands for fairer and more effective taxation.
Publications and outputs (Panel content)
Events (Panel content)
Events and seminars
CBS Law contributes to EU Tax Compass through academic seminars, policy dialogues, stakeholder workshops and public events.
The events aim to connect academic research with policy debate and bring together researchers, policymakers, businesses, civil society actors and other stakeholders.
Contact (Panel content)
Contact EU Tax Compass / CBS Law
Department of Business Humanities and Law
Copenhagen Business School
Porcelænshaven 18B
DK-2000 Frederiksberg
Denmark
CBS Law Principal Investigator
Professor Peter Koerver Schmidt
Email: pks.bhl@cbs.dk
Phone: +45 3815 2635
CBS profile: https://www.cbs.dk/en/research/departments/department-business-humaniti…
CBS Law Co-Principal Investigator
Dr Siddhesh Rao
Email: sir.bhl@cbs.dk
Phone: +45 3815 2617
CBS profile: https://www.cbs.dk/en/research/departments/department-business-humaniti…
Department contact
Department of Business Humanities and Law
Email: bhl@cbs.dk
Phone: +45 3815 3630