Skip to main content

For­um for Tax Law

For­um for Tax Law fa­cil­it­ates col­lab­or­a­tion between CBS Law fac­ulty in tax law and co­ordin­ates teach­ing, dis­sem­in­a­tion, re­search, and events.

About Us

Forum for Tax Law facilitates collaboration between the faculty affiliated with tax law at CBS Law. 

The purpose of the Forum is to coordinate and showcase the broad variety of tax law activities at CBS Law, including teaching, dissemination, research, and tax-related events. 

Forum members teach a wide range of tax law courses offered across CBS programmes. In addition to teaching, they arrange national and international conferences and seminars, participate in and disseminate at research seminars nationally and internationally, and publish research in widely acknowledged journals. 

Mem­bers of the For­um

Page

Mi­cha­el Tell

Associate Professor

mt.bhl@cbs.dk

More info

Vis­it­ing mem­bers

Simon Whitehead (Visiting Expert Fellow)

Simon Whitehead is a Visiting Expert Fellow specializing in EU Tax Law and EU Litigation. He holds an LLB, a BA (First Class), and a PhD in Classics and Ancient History from the University of Sydney.

He assists the department on issues of EU tax law and is currently a contributor to the next edition of Farmer & Lyal, EC Tax Law (Clarendon Press).

Visit Simon Whitehead’s LinkedIn profile 

Re­search at For­um for Tax Law

For­um for Tax Law con­ducts re­search across a wide range of tax law top­ics with a fo­cus on busi­ness, so­ci­ety, and in­ter­na­tion­al col­lab­or­a­tion. The For­um’s re­search activ­it­ies in­clude pub­lic­a­tions, pro­jects, and aca­dem­ic part­ner­ships at na­tion­al and in­ter­na­tion­al levels.

2025

Assistant Professor Jeroen Lammers – Chapter 7, Denmark. In: DAC7 Rules for Digital Platforms: Comparing EU Member States’ Implementation. 2025.

Professor Peter Koerver Schmidt –  Danish Implementation of the OECD Global Minimum Tax – Fighting the “race-to-the-bottom” through Complex Legislation, International SteuerRundschau, vol. 14, issue 10, p. 365-369. Otto Schmidt Verlag

Assistant Professor Louise Blichfeldt Fjord & Professor Peter Koerver Schmidt – Denmark in Taxation and Inequalities. In: EATLP International Tax Series, vol. 23, 2025, pp. 439-458, edited by Rita de la Feria, International Bureau of Fiscal Documentation, Amsterdam.

Assistant Professor Jeroen LammersRebalancing Power : A UN Tax Council as A Political Counterbalance in the Global Tax Debate . I: Intertax, Vol. 53, Nr. 1, 2025, s. 67-84

Assistant Professor Jeroen LammersWhen Anti-avoidance Measures and Property Rights Collide. Paper presented at 16th International ATAX Tax Administration Conference, 2025

Assistant Professor Jeroen LammersWhich Roles Can the UN Assume in International Tax Cooperation? I: British Tax Review, Nr. 1, 2025, s. 119-141

Assistant Professor Jeroen LammersWho’s Ripping Off the U.S.? : Making Sense of Recent U.S. Tariff Policy. I: Tax Notes International, Vol. 118, 28.4.2025, s. 541-550

Professor Jane Bolander - Kommentarer til udvalgte afgørelser – Rideskole, stutteri og spørgsmålet om flere virksomheder. SR.2025.19.

Professor Jane Bolander Kommentarer til udvalgte afgørelser – Fejlekspedition, Aktionærlån, ligningslovens §§ 16 E og 16 A. SR.2025.20

2024

2023

2022

Dis­sem­in­a­tion

For­um mem­bers reg­u­larly share their re­search and ex­pert­ise through pub­lic lec­tures, in­ter­views, and me­dia ap­pear­ances in Den­mark and abroad.

2025

Assistant Professor Jeroen Lammers moderated a panel discussion at the Open Entrepreneurship Conference “Shape the Future” hosted by the Copenhagen Business School. The conference brought together 8 Danish universities discussing the issue of societal impact and commercialisation. The panel explored which skills, tools, and institutional support scholars in the social sciences, humanities, and arts (SSHA) need to boost the societal impact of their research, as well as how to systematically embed this support into the governance structures, innovation strategies, and resource allocation of universities

Professor Peter Koerver Schmidt - Danish Radio P1 aired another episode of the series “Velfærdsstatens vandvid” (“The Welfare State’s Madness”), in which Professor Peter Koerver Schmidt participated

Assistant Professor Jeroen Lammers was featured in an interview in a Tax Notes International article titled "EU Faces In-House Challenges on OECD Pillar 2 Changes” in which he commented on leaked OECD documents on possible ways to implement a G7 agreement on exempting US parented MNEs from the global minimum tax.

Assistant Professor Jeroen Lammers was featured in an interview in another Tax Notes International article titled “EU Commission Proposals Face Competitiveness Criticism” commenting on how the plans of the Commission to introduce a new own resource levy on corporates in the EU with high turnover may impact tax competition within the EU.

Professor Peter Koerver Schmidt gave a lecture on wealth taxation for the students in the MSc in Taxation program at Oxford University. The lecture was primarily based on a paper titled “Designing Net Wealth Taxes – Challenges in Valuing Unlisted Shares”, which he co-authored with Henrik Skar, Simone Traini, and Erlend Thin Solheim.

Assistant Professor Jeroen Lammers presented his research “When Anti-Avoidance Measures and Property Rights Collide” at the 2025 Tax Research Network Conference, hosted this year by the University of Nottingham Business School on 8-9 September 2025.

Assistant Professor Jeroen Lammers presented his paper “Which Roles Can the UN Assume in International Tax Cooperation” (recently published in British Tax Review) at the 10th Annual African Tax Research Network Congress on Contemporary Taxation Issues in Africa: Shaping the Continent’s Fiscal Space - Past, Present and Future, held in Cape Town on 16-18 September 2025.

PhD Fellow Maria Wriedt Keller has recently presented parts of her PhD at the Danish/Swedish Tax Network, which was held in Verberg, Sweden whis year. You can read more about her presentation here

Professor Peter Koerver Schmidt presented his draft paper “Designing Net Wealth Taxes – Challenges in Valuating Shares in Unlisted Companies” (co-authored with Henrik Skar UiB, Simone Traini NHH; and Erlend Thinn Solheim Norwegian Tax Authorities) at University of Oxford, Centre for Business Taxation. Read more about it here.

Professor Peter Koerver Schmidt, Postdoc Siddhesh Rao and Assistant Professor Jeroen Lammers held this year's Masterclass in tax law. The masterclass was titled "Tax Planning and Compliance in International Corporate Tax Law - From Anti-Avoidance Rules to AI". Using their latest research they each presented on a topic. You can read more about their presentations here

Professor Peter Koerver Schmidt attended the annual conference of the Nordic Tax Research Council where he was part of a panel which focused on exit taxation. He presented his paper “Designing Net Wealth Taxes,” together with Henrik Skar from the University of Bergen. You can read more about the conference here.

Assistant Professor Jeroen Lammers presented his recent paper “When Anti-tax Avoidance Measures and Property Rights Collide” at the 16th ATAX Tax Administration Conference in Sydney organised by the University of New South Wales Business School. The article introduces an analytical framework comprising five indicators to systematically identify tax avoidance measures that risk violating property rights. 

Assistant Professor Jeroen Lammers delivered a guest lecture at the University of Antwerp, together with Associate Professor Afton Titus from the University of Cape Town. The lecture focused on global tax governance. Jeroen presented insights from his two recently published papers: “Rebalancing Power: A UN Tax Council as a Political Counterbalance in the Global Tax Debate” and “Which Roles Can the UN Assume in International Tax Cooperation?”.

Assistant Professor Jeroen Lammers has been featured in the news article EU Energy Tax Reform Highlights Limits of Passerelle Clauses in Tax Notes International Vol 116, 2 December 2024 explaining that the use of the passerelle clause (article 192 TFEU) in conjunction with article 113 TFEU  as a legal basis for the Energy Tax Directive is rather curious. The article can be accessed here.

Professor Peter Koerver Schmidt presented at the Pillar 2 conference hosted by the "Institut für Internationales Steuerrecht/Institute for International Taxation". His presentation dealt with Denmark's implementation of the EU Minimum Tax Directive.

Postdoc Siddhesh Rao presented co-authored paper on client-attorney privilege in the context of tax transparency, examining legal and policy challenges for administrations and legal professionals at the Global Tax Symposium 2025 (University of Münster).

Postdoc Siddhesh Rao spoke on recent reforms and comparative developments in withholding tax across European jurisdictions, focusing on cross-border business implications at the YIN International Fiscal Association Global Webinar: "WHT in Europe – Recent Developments".

Postdoc Siddhesh Rao delivered lectures on Art. 13 (Capital Gains), Art. 24 (Non-Discrimination), and Royalty Taxation for industry professionals in relation to a course on the Practice of Double Tax Treaties in Case Studies (WU Vienna)

Assistant Professor Jeroen Lammers presented his recent paper “When Anti-tax Avoidance Measures and Property Rights Collide” at the 16th ATAX Tax Administration Conference in Sydney organised by the University of New South Wales Business School. The article introduces an analytical framework comprising five indicators to systematically identify tax avoidance measures that risk violating property rights. 

Assistant Professor Jeroen Lammers delivered a guest lecture at the University of Antwerp, together with Associate Professor Afton Titus from the University of Cape Town. The lecture focused on global tax governance. Jeroen presented insights from his two recently published papers: “Rebalancing Power: A UN Tax Council as a Political Counterbalance in the Global Tax Debate” and “Which Roles Can the UN Assume in International Tax Cooperation?”.

Professor Peter Koerver Schmidt went to Stockholm to speak at a seminar at Stockholm University on abuse of law in tax law. Peter talked about abuse of law from a Danish tax law perspective with a particular focus on the influence of EU law.

2024

  • The postgraduate programme Master i Skat has been extended to include a course on ‘International Corporate Tax Policy’, which will be taught by Assistant Professor Jeroen Lammers starting Spring Semester 2024. You can read more about the new course and register here.
  • From 6-8 June, Professor Peter Koerver Schmidt participated in the annual congress of the European Association of Tax Law Professors (EATLP). This year the congress took place at the University of Antwerp, and the overall topic was “Taxation and Inequalities”. Peter had — together with Assistant Professor Louise Blichfeldt Fjord — prepared the national report for Denmark. Peter also participated in a panel discussion on “Tax Policy and Inequality” and made a presentation on the topic of “Taxation and intergenerational justice”. You can access his slides here:  Taxation and Intergenerational Equity.pdf
  • On 29 June 2024, Assistant Professor Jeroen Lammers presented his article, "Breaking the Double Tax Paradigm," co-authored with Assistant Professor Tarcisio Diniz Magalhaes from the University of Antwerp. The article can be found in the IBFD World Tax Journal (Vol. 16, No. 1, 2024). This presentation took place at the Annual Academic Symposium hosted by the Oxford University Centre for Business Taxation from 27 to 29 June 2024.

2023

2022

Tax Law Courses in CBS Pro­grammes

For­um for Tax Law con­trib­utes to teach­ing across CBS by of­fer­ing a broad range of tax law courses at bach­el­or’s, mas­ter’s, and ex­ec­ut­ive levels. Be­low is an over­view of pro­grammes that in­clude courses co­ordin­ated or taught by For­um mem­bers.

Grants & Im­pact

For­um for Tax Law re­ceives na­tion­al and in­ter­na­tion­al fund­ing for re­search and con­fer­ences and con­trib­utes act­ively to policy de­vel­op­ment and pub­lic de­bate on tax law.

Grants

2025 

Professor Peter Koerver Schmidt and Assistant Professor Jeroen Lammers received a 100,000 SEK grant from the Nordic Tax Research Council (NTRC) for the upcoming CBS Annual International Tax Law Conference in November 2025. 

2024 

Funding by FSR Foundation 
Forum for Tax Law received funding from the FSR Foundation, which will be used to organize a research seminar in August 2024 under the auspices of the Danish-Swedish Tax Network and in connection with the cross-disciplinary research project anchored at the Department of Business Humanities and Law, Rethinking Entrepreneurship

Grant for the CBS Annual International Tax Conference 
The Nordic Tax Research Council (NTRC) generously granted funding for the annual CBS International Tax Conference on Navigating Tax for Nordic-style Growth. With the help of NTRC, Forum for Tax Law hosted a successful conference with acknowledged national and international speakers. 

2023 

Grant by Carlsberg for the research project The Entrepreneurial Age: Rethinking Entrepreneurship in Society 
In connection with Professor Christina Lubinski’s (BHL) 20 million DKK grant from the Carlsberg Foundation for the research project The Entrepreneurial Age: Rethinking Entrepreneurship in Society, Professor Peter Koerver Schmidt and the Forum for Tax Law contribute to the project through tax law research. 

2022 

NTRC grant for the CBS Annual International Tax Conference 
The Nordic Tax Research Council (NTRC) generously granted funding for the annual CBS International Tax Conference on Cross-Border Issues of Tax Policies Preventing Climate Change. With NTRC’s support, Forum for Tax Law hosted a successful conference featuring several international speakers. 

Im­pa­ct

Professor Jane Bolander has served as Chair of the Tax Council (Skatterådet) since 2020.  
 
Alongside a group of carefully selected members, appointed by the Danish Parliament, the Minister of Taxation, the primary responsibility of the Tax Council is to issue binding rulings on principal matters and other decisions in areas where the Council is legally empowered, such as mileage allowances. In the annual reports of the Tax Council, Professor Jane Bolander contributes, among other things, the forewords. 
 
See the annual reports (in Danish only) 
 
Professor Peter Koerver Schmidt is a member of the Danish Tax Law Council (Skattelovrådet). 
 
The Council emphasizes public security, mediation, and assesses matters at the request of the Minister of Taxation. 

Peter Koerver Schmidt has co-authored the following reports: 

Stay in­formed

Re­ceive up­dates on CBS Law’s re­search, events, and pub­lic­a­tions through our monthly news­let­ter.