lfkjur

CBS LAW

Louise Fjord
Kjærsgaard
PhD fellow


Room: POR/18.B-1.147
Tel:
+4538152681
E-mail: lfk.law@cbs.dk
Presentation

Louise is working on a Ph.D. on the qualification of payments related to certain digital products and services, e.g. payments related to blockchain technology, cloud computing and 3D printing, in international tax law.

Primary research areas
  • Corporate tax law
  • International tax law
Curriculum Vitae
Link to this homepage
www.cbs.dk/en/staff/lfkjur
Courses
  • International Tax Law, MSc in Business Economics and Auditing
  • Company Tax Law, MSc in Business Economics and Auditing
  • Tax Law 1 and 2, MSc in Business Economics and Auditing
  • Tax Law, BSc in Business Administration and Commercial Law
Supervision
  • Master theses
  • Bachelor projects
Selected publications

2020

  • “Taxable Presence and Highly Digitalized Business Model”,  Tax Notes International, Vol. 97, No. 9, 2020, (30 pages), Co. Author: Jakob Bundgaard.

2019

  • “Transfer Pricing – Status på skønsmæssige ansættelser”. R&R 2019, no. 11, p. 62 (11 pages). Co-authors: Henrik Guldhammer Nielsen and Michael Tell.
  • “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, (10 pages).
  • “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service” World Tax Journal, 2019 vol. 11, issue 3 (25 pages).
  • “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”. Intertax, 2019, vol. 47, issue 5 and 7, (15 pages), Co. Author: Autilia Arfwidsson.
  • “Status på omgåelsesklausulen i ligningslovens § 3”. Skat Udland, 2019, 172 (10 pages), Co-authors: Jakob Bundgaard and Michael Tell.

2018

  • “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, (26 pages), Co-author: Peter Koever Schmidt.
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Co-author: Katja Dyppel Weber, Børsen 11. april 2018 (3 pages).
  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”. SR-skat, 2018, SR.2018.308, (6 pages), Co-authors: Katja Dyppel Weber and Michael Tell.
  • “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States”. Intertax, 2018, (9 pages),Co-authors: Jakob Bundgaard and Lars Bo Aarup.
  • “Knudrede skatteregler udfordrer potentialet i ICO’s”. Børsen, 2018, (4 pages), Co-author: Jakob Bundgaard.
  • Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet, Co-author: Katja Dyppel Weber, Børsen 14. marts 2018 (4 pages)
  • Skattemæssig behandling af virtuelle valutaer, Co-author: Katja Dyppel Weber, TfS, 2018, 1, Karnov Group (12 pages).

2017

  • Afståelsesbeskatning ved flytning af DEMPE-funktioner, Co-author: Jakob Bundgaard, TfS, 2017, 50, Karnov Group (4 pages).
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Co-authors: Jakob Bundgaard and Lars Bo Aarup, Skat Udland 2017, 228 (7 pages)

2016

  • “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, Co-auther: Jolande Lærke Jørnsgård, SKAT Udland 2016/11 (12 pages)
Publications sorted by:
2020
Jakob Bundgaard; Louise Fjord Kjærsgaard / Taxable Presence and Highly Digitalized Business Models
In: Tax Notes International, Vol. 97, No. 9, 2020, p. 977-1006
Journal article
2019
Louise Fjord Kjærsgaard / Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
In: World Tax Journal, Vol. 11, No. 3, 2019
Journal article > peer review
Louise Fjord Kjærsgaard / Status på OECD's arbejde vedrørende digitaliseringen af økonomien : Fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer international.
In: SR-Skat, Vol. 30, No. 6, 2019, p. 346-359
Journal article
Jakob Bundgaard; Louise Fjord Kjærsgaard; Michael Tell / Status på omgåelsesklausulen i ligningslovens § 3 : Ved overgangen til Skatteundgåelsesdirektivets GAAR.
In: Skat Udland, No. 10, 2019, p. 944-953
Journal article
Louise Fjord Kjærsgaard; Autilia Arfwidsson / Taxation of Cryptocurrencies from the Danish and Swedish Perspectives
In: Intertax, Vol. 47, No. 6/7, 2019, p. 620-634
Journal article > peer review
Louise Fjord Kjærsgaard; Michael Tell; Henrik Guldhammer Nielsen / Transfer pricing - Status på skønsmæssige ansættelser
In: Revision & Regnskabsvæsen, Vol. 88, No. 11, 11.2019, p. 62-78
Journal article > peer review
2018
Louise Fjord Kjærsgaard; Peter Koerver Schmidt / Allocation of the Right to Tax Income from Digital Intermediary Platforms : Challenges and Possibilities for Taxation in the Jurisdiction of the User.
In: Nordic Journal of Commercial Law, No. 1, 22.11.2018, p. 146-171
Journal article > peer review
Jakob Bundgaard; Louise Fjord Kjærsgaard; Lars Bo Aarup / First Domestic Decisions on the 2015 Parent-subsidiary Directive GAAR Implementation : Guiding Principles for EU Member States?.
In: Intertax, Vol. 46, No. 8-9, 2018, p. 716-724
Journal article > peer review
Louise Fjord Kjærsgaard; Katja Dyppel Weber; Michael Tell / Koncernfinansiering i lyset af negative renter : En analyse af reglerne om transfer pricing og rentefradragsbegrænsning.
In: SR-Skat, Vol. 30, No. 5, 2018, p. 308-316
Journal article > peer review
Louise Fjord Kjærsgaard; Katja Dyppel Weber / Skattemæssig behandling af virtuelle valutaer
In: Tidsskrift for Skatter og Afgifter, No. 2, 1.2018, p. 1-12
Journal article > peer review
More results... (total 13 results)
Outside activities
  • CORIT Advisory P/S, 5 years of activity, Consultancy