Department of Business Humanities and Law

lbfbhl

Department of Business Humanities and Law

  • CBS Law
Louise Blichfeldt
Fjord
Assistant professor


Room: POR/18.B-1.136
Tel:
+4538152681
E-mail: lbf.bhl@cbs.dk
.
Presentation

Louise Blichtfeldt Fjord is assistant professor in tax law at Copenhagen Business School (2021- ).

She defended her doctoral thesis “Allocation of the Right to Tax Income from Digital Products and Services - A Legal Analysis of International Tax Treaty Law” in 2021. Now, she explores the effects of increased digitalization with a particular focus on new and more traditional financial instruments and tax incentives.

Primary research areas
  • Corporate tax law
  • International tax law
Curriculum Vitae
Download long CV as PDF
Link to this homepage
www.cbs.dk/en/staff/lbfbhl
Courses
Co-ordinator of the courses: 
  • Skatteret 1, Cand.merc.aud. (MSc in Business Economics and Auditing)
  • Skatteret, HD i regnskab (Business Administration (Financial and Management Accounting)).
  • Udvidet skatteret, HD i regnskab (Business Administration (Financial and Management Accounting)).

Teaches in the courses:

  • Skatteret, Ha.Jur (BSc in Business Administration and Commercial Law) 
  • International skatteret, Cand.merc.aud. (MSc in Business Economics and Auditing)
  • Skatteret 1, Cand.merc.aud. (MSc in Business Economics and Auditing)
Supervision
  • PhD dissertations 
  • Master theses
  • Bachelor projects
Selected publications
  • Den skatteretlige omgåelsesklausul, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
  • The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States, Intertax, vol. 49, issue 8/9
  • Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings, Intertax Vol. 48, Issue 10
  • Taxable Presence and Highly Digitalized Business Model, Tax Notes International, Vol. 97, No. 9, 2020, Co. Author: Jakob Bundgaard
  • Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt, SR.2019.0346, SR-Skat
  • Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service, World Tax Journal, vol. 11, issue 3
  • Taxation of Cryptocurrencies from the Danish and Swedish Perspectives, Intertax, vol. 47, issue 5 and 7, Co. Author: Autilia Arfwidsson
  • Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User, Nordic Journal of Commercial Law, 2018, Co-author: Peter Koerver Schmidt
  • First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States, Intertax, 2018, Co-authors: Jakob Bundgaard and Lars Bo Aarup

 

 

Publications sorted by:
2023
Louise Blichfeldt Fjord; Mark Ørberg; Peter Koerver Schmidt / Denmark
In: Fiscal Policies to Mitigate Climate Change. ed. /Marilyne Sadowsky. Cambridge : Intersentia 2023, p. 289-309 (Ius Comparatum)
Book chapter > peer review
Mark Ørberg; Louise Blichfeldt Fjord / Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive
In: Intertax, Vol. 51, No. 6-7, 2023, p. 472-486
Journal article > peer review
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls, and Protection in a Danish Context.
In: Indiana Journal of Global Legal Studies, Vol. 30, No. 1, 6.2023, p. 227-272
Journal article > peer review
2022
Jakob Bundgaard; Louise Fjord Kjærsgaard / Denmark
In: Big Data and Tax: Domestic and International Taxation of Data Driven Business. Rotterdam : International Fiscal Association 2022, p. 303-320 (Cahiers de Droit Fiscal International, Vol. 106 B)
Book chapter > peer review
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls and Protection in a Danish Context.
: SSRN: Social Science Research Network 2022, 50 p. (CBS LAW Research Paper, Vol. 22-10)
Working paper
2021
Louise Fjord Kjærsgaard / Allocation of the Right to Tax Income from Digital Products and Services : A Legal Analysis of International Tax Treaty Law.
Frederiksberg : Copenhagen Business School [Phd] 2021, 247 p. (PhD Series, No. 27.2021)
PhD thesis
Jakob Bundgaard; Louise Fjord Kjærsgaard; Michael Tell / Den skatteretlige omgåelsesklausul
København : Ex Tuto Publishing 2021, 332 p.
Book
Louise Fjord Kjærsgaard; Henrik Guldhammer Nielsen; Katja Dyppel Weber / Denmark
In: Taxation and Value Creation. ed. /Werner Haslehner; Marie Lamensch. Amsterdam : IBFD 2021, p. 341-352 (EATLP International Tax Series, Vol. 19)
Book chapter > peer review
Louise Fjord Kjærsgaard / The Ability to Pay and Economic Allegiance : Justifying Additional Allocation of Taxing Rights to Market States.
In: Intertax, Vol. 49, No. 8-9, 2021, p. 636-655
Journal article > peer review
2020
Louise Fjord Kjærsgaard / Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings
In: Intertax, Vol. 48, No. 10, 2020, p. 879-903
Journal article > peer review
More results... (total 23 results)
Outside activities
  • CORIT Advisory P/S, 5 years of activity, Consultancy