pksjur

Department of Business Humanities and Law

  • CBS Law
Peter
Koerver Schmidt
Professor with special responsibilities


Room: POR/18.B-1.118
Tel:
+4538152635
E-mail: pks.bhl@cbs.dk
Peter Koerver Schmidt
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
  • Course responsible: Business Taxation, 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
  • PhD theses

 

 

 

Selected publications
  • Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?, Nordic Tax Journal, 2021, vol. 2020, issue 1, pp. 29-44.
  • 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.
  • 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:
2023
Mark Ørberg; Peter Koerver Schmidt / Constitutional Limits on Taxation in Denmark
In: Review of International and European Economic Law, Vol. 2, No. 3, 2023, p. 92-103
Journal article > 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 2023, p. 79-96
Book chapter
Peter Koerver Schmidt / Internationale forhold
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2023, p. 473-502
Book chapter
Thomas Riise Johansen; Peter Koerver Schmidt; Kim Klarskov Jeppesen / Reform af danske kandidatuddannelser : CMA som en 1- eller 2-årig kandidatuddannelse?.
In: Revision & Regnskabsvæsen, Vol. 92, No. 2, 2023, p. 32-39
Journal article
2022
Peter Koerver Schmidt / Beskatning af arv og gaver med fokus på overdragelse af erhvervsvirksomhed inden for familien – forskelle i den dansk-svenske retsudvikling
In: Festskrift till Robert Påhlsson. ed. /Nick Dimitrievski; Kjell Johansson; David Kleist; Stefan Olsson. Uppsala : Iustus förlag 2022, p. 277-293
Book chapter > peer review
Jacob Graff Nielsen; Peter Koerver Schmidt; Helle Vogt / Denmark
In: History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power. . ed. /Peter H. J. Essers. Amsterdam : IBFD 2022, p. 243-262 (EATLP International Tax Series, Vol. 20)
Book chapter > peer review
Peter Koerver Schmidt / Direktivforslaget om global minimumsbeskatning i lyset af den fri etableringsret
In: SR-Skat, Vol. 34, No. 3, 4.2022, p. 83-91
Journal article > peer review
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls and Protection in a Danish Context.
: SSRN: Social Science Research Network 2022, 50 p. (CBS LAW Research Paper, Vol. 22-10)
Working paper
2021
Peter Koerver Schmidt / A General Income Inclusion Rule as a Tool for Improving the International Tax Regime : Challenges Arising from EU Primary Law.
Frederiksberg : Copenhagen Business School [wp] 2021, 33 p. (CBS LAW Research Paper, No. 21-06)
Working paper > peer review
Jacob Graff Nielsen; Peter Koerver Schmidt; Helle Vogt / How Taxation Shaped Danish History
Frederiksberg : Copenhagen Business School [wp] 2021, 21 p. (CBS LAW Research Paper, No. 21-11)
Working paper
More results... (total 91 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.
  • Member of the Danish Tax Law Council.
  • Publishing Consultant at Djøfs Forlag (publishing house).