jlbhl

Department of Business Humanities and Law

  • CBS Law
Jeroen
Lammers
Assistant professor


Room: POR/18.B-1.115
Tel:
+4538152640
E-mail: jla.bhl@cbs.dk
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Presentation

Jeroen Lammers researches and teaching in tax law, particularly with a focus on Danish and international corporation tax law. He also has his own firm Publyon, and he holds the position as correspondent for Denmark at the International Bureau of Fiscal Documentation (IBFD).

 

Jeroen is also an active member of CBS LAW's Forum for Tax Law. Further, he is also part of the interdisciplinary research group Research Group on Social and Technological Venturing with other researchers from Department of Business Humanities and Law (BHL) at CBS.

Primary research areas

Jeroen's research is primarily concrentrated on international tax law and EU tax law. In particular, he is interested in exploring the intersection between tax law and other areas of research such as economics, social studies and/or (law) philosophy. As an example, he focuses on how you can obtain fundamental tax reforms within international corporation tax law in practice. While this topic is high on the OECD's, UN's and EU's political agendas and while fundamental research on the matter is missing, it carries the potential to have a significant impact on society. 
 

This research has primarily been published in internationally acknowledged journals within tax law, and Jeroen's PhD thesis is going to be publsihed in IBFD's distinguished doctoral series. 

Social media
Link to this homepage
www.cbs.dk/en/staff/jlbhl
Courses
  • Taxation of International Corporate Groups
  • Selskabsskatteret
  • Skatteret 1
  • Skatteret 2
Supervision

Bachelor's projects 

Master's theses 

Selected publications

Jeroen Lammers / The Spirit of International Tax Law : From Fiscal Virtue to Mission-oriented Moon-shot. Universiteit van Amsterdam 2023, PhD afhandling, 385 s.

Jeroen Lammers; Błażej Kuźniacki / The EU Solidarity Contribution and a More Proportional Alternative : A Study Under EU and International Investment Law. Intertax, Vol. 51, Nr. 6/7, 2023, s. 451–471

Jeroen Lammers / Has Public Opinion Moved the Political Needle on Corporate Tax Avoidance? Tax Notes International Vol 104, 2021, pp. 999-1011.

Jeroen Lammers / Less is More : Can Developing Countries Gain Tax Revenue by Giving up Taxing Rights? Copenhagen Business School [wp] 2020, 27 s. (CBS LAW Research Paper, Nr. 20-16)

Jeroen Lammers / How Much Weight Does €1 Trillion Carry? : Assessing Data on Tax Planning, Avoidance, and Evasion. Tax Notes International, 31.3.2014, s. 1193-1199

Publications sorted by:
2024
Jeroen Lammers; Tarcisio Diniz Magalhaes / Breaking the Double Tax Paradigm
In: World Tax Journal, Vol. 16, No. 1, 2024
Journal article > peer review
Jeroen Lammers / The Case for an EU Cap on Interest on Underpaid Tax : Protecting the Internal Market.
In: Intertax, Vol. 52, No. 1, 2024, p. 8-23
Journal article > peer review
2023
Jeroen Lammers; Tarcisio Diniz Magalhaes / Breaking the Double Tax Paradigm
WWW : CBS LAW. Copenhagen Business School 2023, 52 p. (CBS LAW Research Paper, No. 23-05)
Working paper
Jeroen Lammers; Błażej Kuźniacki / The EU Solidarity Contribution and a More Proportional Alternative : A Study Under EU and International Investment Law.
In: Intertax, Vol. 51, No. 6/7, 6.2023, p. 451–471
Journal article > peer review
Jeroen Lammers / The Spirit of International Tax Law : From Fiscal Virtue to Mission-oriented Moon-shot.
Amsterdam : Universiteit van Amsterdam 2023, 385 p.
PhD thesis
2021
Jeroen Lammers / Has Public Opinion Moved the Political Needle on Corporate Tax Avoidance?
In: Tax Notes International, Vol. 104, 2021, p. 999-1011
Journal article
2020
Jeroen Lammers / Can Developing Countries do Better than the Unified Approach?
8.7.2020
Net publication - Internet publication
Jeroen Lammers / Less is More : Can Developing Countries Gain Tax Revenue by Giving up Taxing Rights?.
Frederiksberg : Copenhagen Business School [wp] 2020, 27 p. (CBS LAW Research Paper, No. 20-16)
Working paper
Jeroen Lammers / OECD Unified Approach Leaves Market Jurisdictions Out in the Cold
In: Tax Notes International, 30.1.2020, p. 171-180
Journal article
Jeroen Lammers / The Dark Side of Pillar 2
In: Tax Notes International, 2020, p. 1135
Letter
More results... (total 16 results)