Department of Business Humanities and Law

pksjur

Department of Business Humanities and Law

  • CBS Law
Peter
Koerver Schmidt
Professor


Room: POR/18.B-1.118
Tel:
+4538152635
E-mail: pks.bhl@cbs.dk
Peter Koerver Schmidt
Presentation

Peter Koerver Schmidt is Professor in Tax Law with particular emphasis on Danish and International Corporate Tax Law.

Peter is an active member of CBS LAW’s Forum for Tax Law.

In addition, Peter is a member of two cross-disciplinary research groups formed under the auspices of the Department of Business Humanities and Law:

  1. Research Group on Social, Legal and Technology Studies (JURASOC).
  2. Research Group on Social and Technological Venturing.
Primary research areas

In recent years, Peter’s research has mainly focused on four distinct yet interconnected areas within the field of international tax law. All four areas are currently placed on the very top of the political agenda, and the potential for research impact is significant:

  • The mitigation of aggressive tax planning and tax avoidance.
  • EU Tax Law.
  • The challenges caused by the increasing digitalization of the economy and business models.
  • Tax justice and taxation as a legal tool to mitigate inequality.

This research has mainly been published in international journals recognized within the area of tax law.

Administrative tasks
  • PhD Coordinator, Department of Business Humanities and Law
  • 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
Download long CV as PDF
Social media
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
  • The Digital Transformation of Tax Systems – Progress, Pitfalls and Protection in a Danish Context, Journal of Global Legal Studies, 2023, vol. 30, issue 1, p. 227-272
  • Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation, 2021, vol. 61, issue 10, pp. 425-439
  • 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, 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
  • 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
Download long Publications List as PDF
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 / Formuebeskatning i Danmark : Aktuel debat om en gammel kending.
In: Juristen, Vol. 105, No. 1, 4.2023, p. 34-42
Journal article
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
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls, and Protection in a Danish Context.
In: Indiana Journal of Global Legal Studies, Vol. 30, No. 1, 6.2023, p. 227-272
Journal article > peer review
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
More results... (total 92 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)

External Funding

  • Carlsberg Foundation – Semper Ardens Advance Grant – Co-applicant (2023)
  • Carlsberg Foundation – Personal Research Grant (2015)
  • Nordic Tax Research Council (2022, 2015, 2011)
  • FSR’s Studie- og Understøttelsesfond (2020, 2015, 2011)
  • Danish Society for Education and Business (2015)
  • Knud Højgaards Fond (2011)
  • Otto Mønsteds Fond (2011)
  • Konsul Axel Nielsens Mindelegat (2011)
  • Rudolph Als Fondet (2011)