Department of Business Humanities and Law
- CBS Law
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.
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.
- Taxation of International Corporate Groups
- Skatteret 1
- Skatteret 2
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
In: Intertax, Vol. 51, No. 6/7, 6.2023, p. 451–471
Amsterdam : Universiteit van Amsterdam 2023, 385 p.
In: Tax Notes International, Vol. 104, 2021, p. 999-1011
Frederiksberg : Copenhagen Business School [wp] 2020, 27 p. (CBS LAW Research Paper, No. 20-16)
In: Tax Notes International, 30.1.2020, p. 171-180
In: Tax Notes International, 2020, p. 1135
In: Weekblad fiscaal recht, 2019, p. 33
In: Tax Notes International, 4.12.2019, p. 611-622
In: Tax Notes International, 31.3.2014, p. 1193-1199
In: Weekblad fiscaal recht, 2009, p. 601-603
In: Weekblad fiscaal recht, 2007, p. 389
In: Weekblad fiscaal recht, Vol. 152, No. 7489, 2023, p. 26-27