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: 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
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, 15.6.2019
Journal article > 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
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
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