pksjur

CBS LAW

Peter
Koerver Schmidt
Associate professor


Room: POR/18.B-1.118
Tel:
+4538152635
E-mail: pks.law@cbs.dk
Presentation

Peter Koerver Schmidt is Associate Professor in Tax Law with particular emphasis on Danish and International Corporate Tax Law.

Primary research areas
  • Tax Law
Administrative tasks
  • Member of Study Board, MSc in Business Economics and Auditing
  • Course responsible: International Tax Law, MSc in Business Economics and Auditing
  • Course responsible: Business Taxation, MSc in Business Economics and Auditing
  • Course responsible: International Corporate Tax Law, LLM-Program in Tax Law
  • Course responsible: Corporate Taxation, LLM-Program in Tax Law
  • Course responsible: Tax Law 1, MSc in Business Economics and Auditing
  • Course responsible: Tax Law 2, MSc in Business Economics and Auditing
  • Course responsible: International Taxation of Corporate Groups, Cand.merc.aud.
  • Course responsible: Corporate Tax Law, LLM-Program in Tax Law.
Curriculum Vitae
Link to this homepage
www.cbs.dk/en/staff/pksjur
Courses
  • International Tax Law, MSc in Business Economics and Auditing
  • Corporate Tax Law, MSc in Business Economics and Auditing
  • International Corporate Tax Law, LLM-Program in Tax Law
  • Corporate Taxation, LLM-Program in Tax Law
  • Tax Law 1, MSc in Business Economics and Auditing
  • Tax Law 2, MSc in Business Economics and Auditing
  • Business Taxation, MSc in Business Economics and Auditing
  • Corporate Taxation, LLM-Program in Tax Law
Supervision
  • Project 1 and 2
  • Bachelor projects
  • Master theses

 

 

 

Selected publications
  • Avoidance and Abuse – A Contemporary Analysis of Danish Tax Law, Revue européenne et internationale de droit fiscal / European and International Journal of Tax Law, 2019 [forthcoming – accepted for publication].
  • Permanent Establishment for Investors in Private Equity Funds – A Legal Analysis in Light of the Changes to the OECD Model (2017), Nordic Tax Journal, 2019 [forthcoming – accepted for publication].
  • 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, issue 1, pp. 146-171.
  • The Creation of a Permanent Establishment Through the Use of Subcontracting – A New Danish Ruling Adds to the Discussion, Intertax, 2018, vol. 46, issue 2, pp. 172-176.
  • Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for an Anti-tax Avoidance Directive - An Interim Nordic Assessment, Nordic Tax Journal, 2016, Issue 2, pp. 87-112.
  • Taxation of Income in Foreign Trusts - Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts, Intertax, 2016, Vol.44, Issue 2, pp. 185-191.
  • Are the Danish CFC Rules in Conflict with the Freedom of Establishment? - An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law, European Taxation, 2014, Vol. 54, No. 1, pp. 3-9.

 

Publications List
Publications sorted by:
2019
Peter Koerver Schmidt; Jakob Bundgaard; Michael Tell / Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret
In: SR-Skat, No. 1, 2019, p. 53-62
Journal article > peer review
2018
Peter Koerver Schmidt / Abuse and Avoidance : A Contemporary Analysis of Danish Tax Law.
In: Journal européen des droits de l'homme, No. 4, 2018, p. 489-499
Journal article > peer review
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
Troels Michael Lilja; Peter Koerver Schmidt / Danish National Report
In: Corporate Tax Residence and Mobility. ed. /Edoardo Traversa. : IBFD 2018, p. 235-264 (EATLP International Tax Series, Vol. 16)
Book chapter
Peter Koerver Schmidt / The Creation of a Permanent Establishment Through the Use of Subcontracting : A New Danish Ruling Adds to the Discussion.
In: Intertax, Vol. 46, No. 2, 2018, p. 172-176
Journal article > peer review
Peter Koerver Schmidt / The Emergence of Denmark’s Tax Treaty Network : A Historical View.
In: Nordic Tax Journal, Vol. 1, 2018, p. 49-63
Journal article > peer review
Jakob Bundgaard; Peter Koerver Schmidt; Michael Tell; Anders Nørgaard Laursen; Lars Bo Aarup / When are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent Judgements from the European Court of Justice
In: European Taxation, Vol. 54, No. 4, 2018, p. 130-139
Journal article > peer review
2017
Peter Koerver Schmidt / Danmarks dobbeltbeskatningsoverenskomster og deres historiske udvikling
In: Erhvervsretlige emner 1917-2017. ed. /Vishv Priya Kohli; Peter Arnt Nielsen. København : Djøf Forlag 2017, p. 225-254
Book chapter > peer review
Jakob Bundgaard; Peter Koerver Schmidt / Denmark
In: Tax Avoidance Revisited in the EU BEPS Context: 2016 EATLP Congress Munich 2 - 4 June 2016. . ed. /Ana Paula Dourado. Amsterdam : IBFD European Association of Tax Law Professors (EATLP) Congress 2016, 2017, p. 261-283 (EATLP International Tax Series, Vol. 15)
Book chapter > peer review
Peter Koerver Schmidt / Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse : Justeret fokus i Kommissionens harmoniseringsbestræbelser på selskabsskatteområdet.
In: Skat Udland, No. 4, 2017, p. 115-122
Journal article > peer review
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