pksjur

CBS LAW

Peter
Koerver Schmidt
Professor with special responsibilities


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.

Watch the video presentation of Peter, describing his area of work.

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: 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:
2020
Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises – Why?
Frederiksberg : The Business of Society 28.2.2020
Net publication - Internet publication
Peter Koerver Schmidt / The Role of the Anti-tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment
In: Tax Sustainability in an EU and International Context. ed. /Cécile Brokelind; Servaas van Thiel. Amsterdam : International Bureau of Fiscal Documentation - IBFD 2020, p. 261-290 (GREIT Series)
Book chapter > peer review
2019
Peter Koerver Schmidt; Jakob Bundgaard / Denmark
In: Implementing Key BEPS Actions: Where Do We Stand?. . ed. /Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer. : International Bureau of Fiscal Documentation - IBFD 2019, p. 339-354 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 12)
Book chapter > peer review
Peter Koerver Schmidt / Driftsomkostninger og andre fradrag
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, p. 77-93
Book chapter > peer review
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
Peter Koerver Schmidt / Internationale forhold
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, p. 469-498
Book chapter > peer review
Peter Koerver Schmidt / Permanent Establishment for Investors in Private Equity Funds : A Legal Analysis in Light of the Changes to the OECD Model (2017).
In: Nordic Tax Journal, No. 1, 2019, p. 16-40
Journal article > peer review
Peter Koerver Schmidt; Karin Buhmann / Taxation, General Anti-avoidance Rules and Corporate Social Responsibility
In: Fair Taxation and Corporate Social Responsibility. ed. /Karina Kim Egholm Elgaard; Rasmus Kristian Feldthusen; Axel Hilling; Matti Kukkonen. København : Ex Tuto Publishing 2019, p. 227-260
Book chapter > peer review
2018
Peter Koerver Schmidt / Abuse and Avoidance : A Contemporary Analysis of Danish Tax Law.
In: Revue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law, 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
More results... (total 62 results)
Research Projects
Outside activities
  • CORIT Advisory, since 2013, Academic Advisor on matters within (international) tax law.
    My assistance mainly concerns organization of client seminars and preparation of publications (e.g. writing of academic articles together with other members of staff).