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 Professor with special responsibilities 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
  • International tax Law
  • Corporate 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: International Corporate Tax Law, LLM-Program in Tax Law
  • Course responsible: Corporate Taxation, LLM-Program in Tax Law
  • Course responsible: Tax Law 2, MSc in Business Economics and Auditing
  • Course responsible: Corporate Tax Law, MSc in Business Economics and Auditing
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 2, MSc in Business Economics and Auditing
Supervision
  • Bachelor projects
  • Master theses
  • Ph.d. theses

 

 

 

Selected publications
  • A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law, Intertax, 2020, vol. 48, issue 11.
  • Avoidance and Abuse – A Contemporary Analysis of Danish Tax Law, Revue européenne et internationale de droit fiscal / European and International Journal of Tax Law, 2018, Issue 4, pp. 489-499.
  • 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, Issue 1, pp. 16-40.
  • 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.
  • 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 / A General Income Inclusion Rule as a Tool for Improving the International Tax Regime : Challenges Arising from EU Primary Law.
In: Intertax, Vol. 48, No. 11, 2020, p. 983-997
Journal article > peer review
Peter Koerver Schmidt / Controlled Foreign Corporation Legislation in Denmark
In: Controlled Foreign Corporation Legislation. ed. /Georg Kofler. Amsterdam : IBFD 2020, p. 235-256 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 17)
Book chapter > peer review
Peter Koerver Schmidt / Denmark
In: Reconstructing the Treaty Network. ed. /David C. Duff; Daniel Guttmann. Rotterdam : International Fiscal Association 2020, p. 323-338 (Cahiers de Droit Fiscal International, Vol. 105 A)
Book chapter
Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv.
2.ed.København : Hans Reitzels Forlag 2020, 448 p.
Book
Peter Koerver Schmidt / Legal Pragmatism : A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?.
Frederiksberg : Copenhagen Business School [wp] 2020, 32 p. (CBS LAW Research Paper, No. 20-07)
Working paper
Peter Koerver Schmidt / Reconstructing the Treaty Network : Danish Branch Report.
Frederiksberg : Copenhagen Business School [wp] 2020, 23 p., p. 323-338 (CBS LAW Research Paper, No. 20-31)
Working paper
Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises : Why and How?.
Frederiksberg : Copenhagen Business School [wp] 2020, 24 p. (CBS LAW Research Paper, No. 20-02)
Working paper
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 : IBFD 2020, p. 261-290 (GREIT Series)
Book chapter > peer review
2019
Peter Koerver Schmidt / Abuse and Avoidance : A Contemporary Analysis of Danish Tax Law.
Frederiksberg : Copenhagen Business School [wp] 2019, 22 p. (CBS LAW Research Paper, No. 19-33)
Working paper
More results... (total 73 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). 
  • Norwegian School of Economics, Since 2020, Adjunct Professor.