HD2 Valgfrie kurser
Beskatning og ESG i en digital økonomi
Lær hvordan man tackler skatteretlige udfordringer i en digitaliseret verden.
Start: Uge 33 - 2026
About the course
Dit udbytte
Kurset vil især have fokus på:
- Det skatteretlige tilstedeværelsesbegreb i en ikke-fysisk økonomi
- Den skattemæssige behandling af immaterielle aktiver, herunder fastlæggelse af, hvad immaterielle aktiver er i en digital sammenhæng
- Profilallokering i internationale og digitaliserede værdikæder
- Den skatteretlige behandling af working-from-anywhere
- Selskabsskat og ESG
Efterårssemester 2026
Tilmeldingsfrist: 5. august 2026
Undervisningsdage: mandag/onsdag i uge 33-43 (uge 34 onsdag og torsdag)
Eksamen: Individuel mundtlig stedprøve på baggrund af gruppeprojekt i uge 44.
Læs nærmere om form og format i kursuskataloget.
Flere kurser på HD
Lad dig inspirere
Gå i dybden med artikler og events om relaterede temaer.
The Potential Impact of the U.S. presidential election outcome on US–EU relations
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When attacks become hybrid: why Danish companies must rethink security from the ground up
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Behavioural investing
Investing isn’t only driven by capital. Inspired by the field of behavioural finance, this event uncovered the hidden biases within both professional and personal investing.
Corporate ESG Reporting Standards in Scandinavia – “Danish Companies Emerge as the Least Prepared”
Simon Taylor, Senior Director and Co-Founder of Position Green, discusses the evolving ESG landscape, emphasising the need for reliable corporate data. The…
Explainer: Meritocracy
What is meritocracy and what does it have to do with DEI? CBS Associate Professor Dr. Poornima Luthra explains exactly that in this video.
Explainer: Black Friday's impact on vulnerable consumers
Black Friday is a controversial concept, engaging both bargain hunters and protesters each year. However, for one consumer group in particular, shopping…
The fight against fake news: know the difference between information and intention
It is no longer enough to assess information when navigating the internet. We also need to evaluate intentions. Otherwise, we fail to identify the…
Podcast: Escaping the Logic of Extraction
The ecological crisis is rooted in how we think. In The Ecology of Ideas podcast, CBS Associate Professor Attila Márton explores how new philosophies can…
Podcast: The Ecological Economics of Justice
The ecological crisis is fundamentally a crisis in our way of thinking. In the podcast The Ecology of Ideas, CBS lecturer Attila Márton explores how new…
Podcast: Thinking Ecologically
The ecological crisis is a crisis in our thinking. In the “The Ecology of Ideas” podcast, CBS Associate Professor and digital ecologist Attila Márton speaks…
Podcast: Flowing with Entropy
The ecological crisis is a crisis in our thinking. In the “The Ecology of Ideas” podcast, CBS Associate Professor and digital ecologist Attila Márton speaks…
CBS researcher: “The EU will be caught between the US and China – and unless we take drastic action, it will come at the expense of our welfare”
The EU is facing major challenges in its relationship with China. China’s growing competitiveness, the introduction of industrial policy measures in the United…
Why we seek "strong" leaders in a crisis – and why we should embrace collective leadership instead
In times of crisis, we instinctively turn to strong, decisive leaders. But is that really the best approach? Professor Laura Empson explains why our preference…
Immigrants earn less and have limited access to high-paying jobs
On average, an immigrant in Denmark earns 9.2% less than an ethnic Dane. In other parts of Europe and North America, the gap is even wider. This is…
What it costs being dismissed as CEO
For the first time, a mapping of CEO turnovers in publicly listed companies shows that being dismissed can have serious long-term personal consequences for the CEO
SME pollution: “We know nowhere near enough”
Although small and medium-sized enterprises generate a significant share of waste, we know very little about their environmental impact. A new research project…
Green public leadership should be in focus if countries are to reach climate goals
While civil society and businesses are undeniably important in the green transition, focusing on them tends to overshadow an equally important player - the…
The conscientious employee pays the price for freedom
Employees are increasingly being exposed to unlimited hyper-responsibility, which, according to a CBS researcher, leads to a feeling of never doing your job right.
When companies adopt robots, they often grow and hire more people
Many people associate robots with layoffs, but a new study from CBS shows that Danish companies that automate often hire more people
Companies claim they need workers but opt out of hiring the unemployed
Many companies prefer candidates who are already employed, but according to a new CBS study, this is only part of the problem: Qualifications, search time and…
Danish ports: Expanding the focus from water to land
We can generate much more green growth and profits from our ports but this requires having a shared national vision. Achieving that, in turn, demands an…
Being laid off affects women more severely than men
If women lose their job, the risk of long-term unemployment is markedly higher than for men. It affects mothers severely as they are twice as prone to long…
It takes a village: Implementing a new food strategy for a sustainable food system
Denmark has high ambitions for sustainable diets, while the path is clear, no one is taking the lead (yet).
Diversity is nothing without inclusion
Deputy Police Inspector Daniel Benner believes that diversity is a management treasure, and inclusion is the key to the treasure chest. "We can strive for…
Underestimation of personal carbon footprint negatively affects climate policy
If you think that the carbon footprint of the average citizens does not differ from that of a multimillionaire, think again. However, you’re not alone in this…
When leadership quality declines, employees’ depressive symptoms increase
A new Danish study shows that employees’ depressive symptoms rise when the quality of leadership falls – and vice versa
FIFA World Cup: Who will be the financial winners and losers?
Two financial winners. Three losers. A new sporting structure and a new mixing of sport and politics. A sports economist at CBS takes stock ahead of the World Cup kick-off.
If Knowledge Is a Matter of Trust, Who Decides What Is True?
Do you get your news from traditional media, social media, or research publications? As information sources multiply, shared understandings of reality are…
Podcast: Overcoming Purity Politics
The ecological crisis is rooted in how we think. In The Ecology of Ideas podcast, CBS Associate Professor Attila Márton explores how new philosophies can…
“We could go from digital to stone-age society in an instant”
CBS professor warns: Europe's reliance on American software is an underestimated security threat
Is Your Strategic Toolbox Up to Date?
Navigating the profound geopolitical upheavals shaping the world today demands a solid – and perhaps reinforced – strategic toolbox. But what does this mean in…
Explainer: DEI
Is the future of DEI in Europe and globally truly being threatened by Trump and his second presidency? Hear Dr. Poornima Luthra's take in this explainer.
Do companies cut wages or lay off workers during an economic crisis?
Many companies see crises as an opportune time to lay off or reorganise, but what are the considerations at play?
We are not as inclusive as we think we are.. but we can be
We often overestimate how inclusive our organisations are, and imagine that we hire and promote people on the basis of merit - their education, experience,…
Companies must improve their take-back strategies
A growing demand for sustainability and lower resource consumption requires new organisation in companies or partnerships with external actors.
Transforming Personal Finance: The Rise of ESG Investing and Financial Influencers
Household finance remains a dynamic and increasingly relevant area of study, reflecting its vital role in understanding the economic well-being and financial…
Bridging the Gender Gap in Financial Behaviour: A New Research Initiative
Financial decisions have become more privatised, as we now have more information and greater access to these decisions than ever before. Data shows there is a…
Danish Firms Trail in Readiness for New European ESG Standards
Simon Taylor, Senior Director at Position Green, highlights the growing gap in ESG preparedness as Danish companies, especially smaller ones, struggle to meet…
Explainer: AI's climate effect
What is the environmental impact of AI’s most utilised models, from the energy consumed during their development to the power required for their operation?…
110 years of voting rights – where does equality stand today?
We have brought together four women to discuss equality - or the lack thereof - 110 years after women gained the right to vote. They all have one thing in…
How much critical thinking can we outsource?
What happens to critical thinking when everyone has a chatbot as a study partner? Generative AI has entered classrooms, study rooms and young people’s daily…
Where Did the Apology Go?
“There have been mistakes, and it is regrettable.” Phrases like this are everywhere these days. Executives, public sector leaders, and government officials…
Podcast: Profiting from Sustainability
In their "Leading Professional People" podcast, Professor Laura Empson and Tony Hall, Lord Hall of Birkenhead, have been exploring the crucial…
To reduce or to restore?
Sustainable impact is more than just reducing our carbon footprint. By shifting mindsets, learning from nature and repurposing our business models, businesses…
Explainer: What is allyship?
What does it mean to be an ally in the workplace? Hear from Dr. Poornima Luthra in this explainer.
New management strategies for new generations?
How do you advance leadership to consider generations seeking meaning, balance and value in their work life?
Pomfritter og planetær forandring: Hvordan EU’s nye emballageforordning skaber reel miljøeffekt
En ny emballageforordning fra EU kan lyde som Quick Service Restaurant-sektorens værste mareridt. Men i sit prisvindende masterprojekt viser MBD-dimittend Anne…
ESG Dynamics – Balancing Principles and Responsible Finance
Kristjan Jespersen, a leading figure in sustainability, navigates ESG complexities at Copenhagen Business School and in corporate roles. Explore here insights…
Four common features of sustainability-driven companies
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Sustainability in the age of disinformation: Why silence is risky
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From Power to Powerlessness: What Politicians Can Teach Us About Leadership
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The hidden drivers of the gender career gap
Researchers and business leaders point to parenthood, workplace structures and policy frameworks as drivers of the gender career gap. In Denmark, two-thirds of…
Three factors hinder boards' efforts towards sustainability
Sustainability can both help and hinder a company's competitiveness. New research has identified three barriers that prevent ESG challenges from being…