PhD Defence - Maria Wriedt Keller
CBS invites you to the PhD defence of Maria Wriedt Keller, followed by a reception hosted by the CBS PhD School.
Practical information
2000 Frederiksberg
Room: SPs07 (ground floor)
Reception: FUHU (3rd floor above the canteen)
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Forsøgs- og forskningsudgifterEn skatteretlig analyse af begrebet, betingelserne og retsvirkningerne
The subject of the dissertation is the Danish tax rules governing research and development (R&D) expenditures. The regulatory framework consists of general deduction rules as well as specific tax incentive schemes that grant access to preferential tax treatment. The primary purpose of the dissertation is – through the application of the legal dogmatic method – to analyse the Danish tax rules on R&D expenditures and to determine the applicable law de lege lata. In this context, the aim is also to identify and, where possible, clarify any uncertainties revealed through the analysis. In light of the legal dogmatic analyses, the legal position is also evaluated from various tax policy perspectives, particularly considerations related to legal certainty in a broad sense. The dissertation therefore also aims to present tax policy recommendations – de lege ferenda.
The thesis will be available from research.cbs.dk
The CBS PhD School will host a reception, which will take place immediately after the defence. |
Primary Supervisor:
Professor Peter Koerver Schmidt
Department of Business Humanities and Law
Copenhagen Business School
Secondary Supervisors:
Assistant Professor Louise Blichfeldt Fjord
Department of Business Humanities and Law
Copenhagen Business School
Associate Professor Michael Tell
Department of Business Humanities and Law
Copenhagen Business School
Assessment Committee:
Professor Jane Bolander (Chair)
Department of Business Humanities and Law
Copenhagen Business School
Professor Malene Kerzel
Law Department
Aarhus University
Professor Ben Folkvord
Department of Accounting and Law
University of Stavanger
