Associate Professor publishes a new article


Associate Professor Peter Koerver Schmidt has published a new article named: Abuse and Avoidance - a contemporary analysis of Danish tax law.


The article questions whether a court-developed general anti-avoidance doctrine exists as well as how the principle purpose test (PP) and the ATAD general anti-abuse rule (ATAD-GAAR) influence Danish tax law.

It is found that the GAARs can help authorities mitigate abuse and avoidance, yet the new statutory GAARs have increased the complexity of Danish law tax while deteriorated the possibility of taxpayers to predict the consequences of their transactions.

The article has been published in Revue européenne et internationale de droit fiscal, issue 4, 2018, p. 489-499.

The page was last edited by: CBS LAW // 03/19/2019