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
243587
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:
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
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
Publications sorted by:
2024
Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv.
3ed. : Hans Reitzels Forlag 2024, 510 p. (CORIT Academic Book Series, No. 5)
3ed. : Hans Reitzels Forlag 2024, 510 p. (CORIT Academic Book Series, No. 5)
Book
Peter Koerver Schmidt / Simplificering og harmonisering af selskabsbeskatningen i EU : Kommissionen gør endnu et forsøg.
In: SR-Skat, Vol. 36, No. 1, 2.2024, p. 7-15
In: SR-Skat, Vol. 36, No. 1, 2.2024, p. 7-15
Journal article
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
In: Review of International and European Economic Law, Vol. 2, No. 3, 2023, p. 92-103
Journal article > peer review
Louise Blichfeldt Fjord; Mark Ørberg; Peter Koerver Schmidt / Denmark
In: Fiscal Policies to Mitigate Climate Change. ed. /Marilyne Sadowsky. Cambridge : Intersentia 2023, p. 289-309 (Ius Comparatum)
In: Fiscal Policies to Mitigate Climate Change. ed. /Marilyne Sadowsky. Cambridge : Intersentia 2023, p. 289-309 (Ius Comparatum)
Book chapter > 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
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
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
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
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
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)
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
2022
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
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)
: 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)
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)
Frederiksberg : Copenhagen Business School [wp] 2021, 21 p. (CBS LAW Research Paper, No. 21-11)
Working paper
Peter Koerver Schmidt; David Kleist; Juha Lindgren / Implementation of the ATAD Rules on Controlled Foreign Companies : A Nordic Member State Perspective.
In: European Taxation, Vol. 61, No. 10, 10.2021, p. 425-439
In: European Taxation, Vol. 61, No. 10, 10.2021, p. 425-439
Journal article
Peter Koerver Schmidt / Implementeringen af skatteundgåelsesdirektivets CFC-regler i dansk ret : En retlig analyse med komparative og EU-retlige overvejelser.
In: SR-Skat, Vol. 33, No. 6, 2021, p. 255-270
In: SR-Skat, Vol. 33, No. 6, 2021, p. 255-270
Journal article > peer review
Peter Koerver Schmidt / Legal Pragmatism : A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? .
In: Nordic Tax Journal, Vol. 2020, No. 1, 3.2021, p. 29-44
In: Nordic Tax Journal, Vol. 2020, No. 1, 3.2021, p. 29-44
Journal article > peer review
2020
Peter Koerver Schmidt / A General Income Inclusion Rule as a Tool for Improving the International Tax Regime : Challenges Arising from EU Primary Law.
In: Intertax, Vol. 48, No. 11, 10.2020, p. 983-997
In: Intertax, Vol. 48, No. 11, 10.2020, p. 983-997
Journal article > peer review
Peter Koerver Schmidt / Ansvarlig skat i multinationale koncerner : Hvorfor og hvordan?.
In: Skattely : Skatteplanlægning, skatteflugt og misbrug. . ed. /Anders Nørgaard Laursen; Liselotte Madsen. København : Ex Tuto Publishing 2020, p. 67-92
In: Skattely : Skatteplanlægning, skatteflugt og misbrug. . ed. /Anders Nørgaard Laursen; Liselotte Madsen. København : Ex Tuto Publishing 2020, p. 67-92
Book chapter > peer review
Peter Koerver Schmidt / Controlled Foreign Company Legislation in Denmark
In: Controlled Foreign Company Legislation. ed. /Georg Kofler; Richard Krever; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam : IBFD 2020, p. 235-256 (European and International Tax Law and Policy Series, Vol. 17)
In: Controlled Foreign Company Legislation. ed. /Georg Kofler; Richard Krever; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam : IBFD 2020, p. 235-256 (European and International Tax Law and Policy Series, Vol. 17)
Book chapter > peer review
2020
Peter Koerver Schmidt / Controlled Foreign Corporation Legislation in Denmark
In: Controlled Foreign Corporation Legislation. ed. /Georg Kofler. Amsterdam : IBFD 2020, p. 235-256 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 17)
In: Controlled Foreign Corporation Legislation. ed. /Georg Kofler. Amsterdam : IBFD 2020, p. 235-256 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 17)
Book chapter > peer review
Peter Koerver Schmidt / Denmark
In: Reconstructing the Treaty Network. ed. /David C. Duff; Daniel Guttmann. Rotterdam : International Fiscal Association 2020, p. 323-338 (Cahiers de Droit Fiscal International, Vol. 105 A)
In: Reconstructing the Treaty Network. ed. /David C. Duff; Daniel Guttmann. Rotterdam : International Fiscal Association 2020, p. 323-338 (Cahiers de Droit Fiscal International, Vol. 105 A)
Book chapter > peer review
Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv.
2.ed.København : Hans Reitzels Forlag 2020, 448 p.
2.ed.København : Hans Reitzels Forlag 2020, 448 p.
Book
Peter Koerver Schmidt / Legal Pragmatism : A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?.
Frederiksberg : Copenhagen Business School [wp] 2020, 32 p. (CBS LAW Research Paper, No. 20-07)
Frederiksberg : Copenhagen Business School [wp] 2020, 32 p. (CBS LAW Research Paper, No. 20-07)
Working paper
Peter Koerver Schmidt / Reconstructing the Treaty Network : Danish Branch Report.
Frederiksberg : Copenhagen Business School [wp] 2020, 23 p., p. 323-338 (CBS LAW Research Paper, No. 20-31)
Frederiksberg : Copenhagen Business School [wp] 2020, 23 p., p. 323-338 (CBS LAW Research Paper, No. 20-31)
Working paper
Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises : Why and How?.
Frederiksberg : Copenhagen Business School [wp] 2020, 24 p. (CBS LAW Research Paper, No. 20-02)
Frederiksberg : Copenhagen Business School [wp] 2020, 24 p. (CBS LAW Research Paper, No. 20-02)
Working paper
Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises – Why?
Frederiksberg : The Business of Society 28.2.2020
Frederiksberg : The Business of Society 28.2.2020
Net publication - Internet publication
Peter Koerver Schmidt / Retspragmatisme og skatteundgåelse
In: Kritisk Juss, Vol. 46, No. 3, 2020, p. 208–221
In: Kritisk Juss, Vol. 46, No. 3, 2020, p. 208–221
Journal article > peer review
Peter Koerver Schmidt; Karin Buhmann / Taxation, General Anti-Avoidance Rules and Corporate Social Responsibility
In: FIRE Journal: UCPH Fiscal Relations Law Journal, No. 2, 2020
In: FIRE Journal: UCPH Fiscal Relations Law Journal, No. 2, 2020
Journal article > peer review
Mark Ørberg; Peter Koerver Schmidt / The Principle of Legality in the Context of Danish Tax Law
In: Noções gerais e limitações formais ao poder de tributar. ed. /Oswaldo Othon de Pontes Saraiva Filho; Julio Homem de Siqueira. Brazil : Belo Horizonte 2020, p. 385-400
In: Noções gerais e limitações formais ao poder de tributar. ed. /Oswaldo Othon de Pontes Saraiva Filho; Julio Homem de Siqueira. Brazil : Belo Horizonte 2020, p. 385-400
Book chapter > peer review
2020
Peter Koerver Schmidt / The Role of the Anti-tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment
In: Tax Sustainability in an EU and International Context. ed. /Cécile Brokelind; Servaas van Thiel. Amsterdam : IBFD 2020, p. 261-290 (GREIT Series)
In: Tax Sustainability in an EU and International Context. ed. /Cécile Brokelind; Servaas van Thiel. Amsterdam : IBFD 2020, p. 261-290 (GREIT Series)
Book chapter > peer review
2019
Peter Koerver Schmidt / Abuse and Avoidance : A Contemporary Analysis of Danish Tax Law.
Frederiksberg : Copenhagen Business School [wp] 2019, 22 p. (CBS LAW Research Paper, No. 19-33)
Frederiksberg : Copenhagen Business School [wp] 2019, 22 p. (CBS LAW Research Paper, No. 19-33)
Working paper
Peter Koerver Schmidt / Abuse and Avoidance : A Contemporary Analysis of Danish Tax Law.
Frederiksberg : Copenhagen Business School [wp] 2019, 22 p. (CBS LAW Research Paper, No. 19-33)
Frederiksberg : Copenhagen Business School [wp] 2019, 22 p. (CBS LAW Research Paper, No. 19-33)
Working paper
Peter Koerver Schmidt; Jakob Bundgaard / Denmark
In: Implementing Key BEPS Actions: Where Do We Stand?. . ed. /Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer. : IBFD 2019, p. 339-354 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 12)
In: Implementing Key BEPS Actions: Where Do We Stand?. . ed. /Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer. : IBFD 2019, p. 339-354 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 12)
Book chapter > 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 2019, p. 77-93
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, p. 77-93
Book chapter > peer review
Peter Koerver Schmidt; Jakob Bundgaard; Michael Tell / Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret
In: SR-Skat, No. 1, 2019, p. 53-62
In: SR-Skat, No. 1, 2019, p. 53-62
Journal article > peer review
Peter Koerver Schmidt / Internationale forhold
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, p. 469-498
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, p. 469-498
Book chapter > 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, No. 1, 2019, p. 16-40
In: Nordic Tax Journal, No. 1, 2019, p. 16-40
Journal article > peer review
Peter Koerver Schmidt; Karin Buhmann / Taxation, General Anti-avoidance Rules and Corporate Social Responsibility
In: Fair Taxation and Corporate Social Responsibility. ed. /Karina Kim Egholm Elgaard; Rasmus Kristian Feldthusen; Axel Hilling; Matti Kukkonen. København : Ex Tuto Publishing 2019, p. 227-260
In: Fair Taxation and Corporate Social Responsibility. ed. /Karina Kim Egholm Elgaard; Rasmus Kristian Feldthusen; Axel Hilling; Matti Kukkonen. København : Ex Tuto Publishing 2019, p. 227-260
Book chapter > peer review
Peter Koerver Schmidt / The Role of the Anti-Tax Avoidance Directive in Restoring Fairness : A Proper Step towards Ensuring Sustainability of the International Tax Framework?.
Frederiksberg : Copenhagen Business School [wp] 2019 (CBS LAW Research Paper, No. 19-39)
Frederiksberg : Copenhagen Business School [wp] 2019 (CBS LAW Research Paper, No. 19-39)
Working paper
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
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
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)
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
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
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
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
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)
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
Peter Koerver Schmidt / Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse : Justeret fokus i Kommissionens harmoniseringsbestræbelser på selskabsskatteområdet.
In: Skat Udland, No. 4, 2017, p. 115-122
In: Skat Udland, No. 4, 2017, p. 115-122
Journal article > peer review
2016
Jakob Bundgaard; Peter Koerver Schmidt / Anti-tax avoidance direktivet er nu en realitet : Nye værnsregler og flere tvister i vente i EU.
In: SR-Skat, Vol. 28, No. 6, 2016, p. 383-389
In: SR-Skat, Vol. 28, No. 6, 2016, p. 383-389
Journal article > peer review
2016
Peter Koerver Schmidt / Den digitale økonomi som skatteretlig udfordring
In: Liber Amicorum Peter Møgelvang-Hansen. ed. /Børge Dahl; Thomas Riis; Jan Trzaskowski. København : Ex Tuto Publishing 2016, p. 489-508
In: Liber Amicorum Peter Møgelvang-Hansen. ed. /Børge Dahl; Thomas Riis; Jan Trzaskowski. København : Ex Tuto Publishing 2016, p. 489-508
Book chapter > 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 2016, p. 73-87
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2016, p. 73-87
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 2016, p. 445-468
In: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . ed. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2016, p. 445-468
Book chapter
Peter Koerver Schmidt; Jakob Bundgaard / Kommissionens forslag til et anti-tax avoidance directive
In: SR-Skat, Vol. 28, No. 3, 2016, p. 151-163
In: SR-Skat, Vol. 28, No. 3, 2016, p. 151-163
Journal article > peer review
Peter Koerver Schmidt / 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 the Anti-Tax Avoidance Directive : An Interim Nordic Assessment.
In: Nordic Tax Journal, No. 2, 11.2016, p. 87-112
In: Nordic Tax Journal, No. 2, 11.2016, p. 87-112
Journal article > peer review
Peter Koerver Schmidt / Taxation of Income in Foreign Trusts : Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts.
In: Intertax, Vol. 44, No. 2, 2016, p. 185-191
In: Intertax, Vol. 44, No. 2, 2016, p. 185-191
Journal article > peer review
2015
Peter Koerver Schmidt; Jakob Bundgaard / Beskatning af immaterielle aktiver
In: Immaterialretlig crossover. ed. /Bjørn von Ryberg; Christian Kragelund; Martin Lavesen. København : Gad 2015, p. 85-132 (Dansk immaterialret, Vol. IV)
In: Immaterialretlig crossover. ed. /Bjørn von Ryberg; Christian Kragelund; Martin Lavesen. København : Gad 2015, p. 85-132 (Dansk immaterialret, Vol. IV)
Book chapter > peer review
Peter Koerver Schmidt / Den skatteretlige behandling af stiftere af trusts : En analyse af ligningslovens § 16 K.
In: Erhvervsretlige emner : Juridisk Institut CBS. . ed. /Peter Arnt Nielsen; Peter Koerver Schmidt; Katja Dyppel Weber. København : Djøf Forlag 2015, p. 291-306
In: Erhvervsretlige emner : Juridisk Institut CBS. . ed. /Peter Arnt Nielsen; Peter Koerver Schmidt; Katja Dyppel Weber. København : Djøf Forlag 2015, p. 291-306
Book chapter > peer review
Peter Koerver Schmidt; Jakob Bundgaard / Ensretning i den internationale skatteret : Om muligheden for indførelse af CCCTB i lyset af Luxleaks.
In: Skat Udland, Vol. 38, No. 2, 2015, p. 75-82
In: Skat Udland, Vol. 38, No. 2, 2015, p. 75-82
Journal article > peer review
Peter Arnt Nielsen (Editor) ; Peter Koerver Schmidt (Editor) ; Katja Dyppel Weber (Editor) / Erhvervsretlige emner : Juridisk Institut CBS.
København : Djøf Forlag 2015, 385 p.
København : Djøf Forlag 2015, 385 p.
Anthology > peer review
2015
Peter Koerver Schmidt; Jakob Bundgaard / International dobbeltbeskatning
In: Immaterialretlig Crossover. ed. /Bjørn von Ryberg; Christian Kragelund; Martin Lavesen. København : Gad 2015, p. 133-155 (Dansk immaterialret, Vol. IV)
In: Immaterialretlig Crossover. ed. /Bjørn von Ryberg; Christian Kragelund; Martin Lavesen. København : Gad 2015, p. 133-155 (Dansk immaterialret, Vol. IV)
Book chapter > peer review
Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv.
København : Hans Reitzels Forlag 2015, 439 p. (CORIT Academic Book Series, No. 5)
København : Hans Reitzels Forlag 2015, 439 p. (CORIT Academic Book Series, No. 5)
Book > peer review
Peter Koerver Schmidt / Når multinationale selskaber skal betale en fair andel i skat : En balanceakt i krydsfeltet mellem skatteret og Corporate Social Responsibility.
In: Tidsskrift for Skatter og Afgifter, Vol. 238, 2015, p. 1655-1665
In: Tidsskrift for Skatter og Afgifter, Vol. 238, 2015, p. 1655-1665
Journal article > peer review
Jane Bolander; Peter Koerver Schmidt / Retssikkerhed og omgåelse i skatteretten : Den evige diskussion om forudberegnelighed contra bekæmpelse af misbrug.
In: Den evige udfordring: Omgåelse og misbrug i skatteretten. . ed. /Jakob Bundgaard; Dennis Ramsdahl Jensen; Niels Winther-Sørensen. København : Ex Tuto Publishing 2015, p. 23-52
In: Den evige udfordring: Omgåelse og misbrug i skatteretten. . ed. /Jakob Bundgaard; Dennis Ramsdahl Jensen; Niels Winther-Sørensen. København : Ex Tuto Publishing 2015, p. 23-52
Book chapter > peer review
Jakob Bundgaard; Peter Koerver Schmidt / Tax Avoidance Revisited : Exploring the Boundaries of AntiAvoidance Rules in the EU BEPS Context, Denmark.
Lyngby : CORIT Academic 2015, 22 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 16)
Lyngby : CORIT Academic 2015, 22 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 16)
Working paper
2014
Peter Koerver Schmidt / 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.
In: European Taxation, Vol. 54, No. 1, 1.2014, p. 3-9
In: European Taxation, Vol. 54, No. 1, 1.2014, p. 3-9
Journal article > peer review
Peter Koerver Schmidt / Corporate Taxation and the International Challenge
In: Nordic Tax Journal, Vol. 2014, No. 2, 2014, p. 113-131
In: Nordic Tax Journal, Vol. 2014, No. 2, 2014, p. 113-131
Journal article > peer review
Peter Koerver Schmidt / Definitionen af CFC-indkomst og adgangen til dispensation : En kommentar til to nyere afgørelser.
In: SR-Skat, Vol. 26, No. 3, 2014, p. 162-167
In: SR-Skat, Vol. 26, No. 3, 2014, p. 162-167
Journal article > peer review
Jakob Bundgaard; Karsten Gianelli; Katja Joo Dyppel; Michael Tell; Peter Koerver Schmidt / Denmark : Tax Risk Management.
In: IBFD Tax Research PlatformAmsterdam : IBFD 2014
In: IBFD Tax Research PlatformAmsterdam : IBFD 2014
Book chapter > peer review
Jakob Bundgaard; Katja Joo Dyppel; Peter Koerver Schmidt / Nettoprincippets betydning ved lempelsesberegning
In: Tidsskrift for Skatter og Afgifter, Vol. 2014, No. 7, 13.2.2014, p. 714-722
In: Tidsskrift for Skatter og Afgifter, Vol. 2014, No. 7, 13.2.2014, p. 714-722
Journal article > peer review
2014
Peter Koerver Schmidt / Øvrige værnsreglers betydning ved dansk CFC-beskatning
In: SR-Skat, Vol. 26, No. 5, 2014, p. 255-260
In: SR-Skat, Vol. 26, No. 5, 2014, p. 255-260
Journal article > peer review
2013
Peter Koerver Schmidt / Beskatning af udenlandsk passiv indkomst i koncerner
In: Skat Udland, Vol. 2013, No. 207, 7.2013, p. 440-450
In: Skat Udland, Vol. 2013, No. 207, 7.2013, p. 440-450
Journal article > peer review
Peter Koerver Schmidt / Dansk CFC-beskatning : I et internationalt og komparativt perspektiv.
Frederiksberg : Copenhagen Business School [Phd] 2013, 446 p. (Ph.d. Serie, No. 16.2013)
Frederiksberg : Copenhagen Business School [Phd] 2013, 446 p. (Ph.d. Serie, No. 16.2013)
PhD thesis
Peter Koerver Schmidt / Dansk CFC-beskatning : I et internationalt og komparativt perspektiv.
København : Karnov Group 2013, 610 p.
København : Karnov Group 2013, 610 p.
Book > peer review
Peter Koerver Schmidt; Markus Schneider / Die dänischen CFC-Vorschriften für Gesellschaften und ihre Vereinbarkeit mit Gemeinshafts- un Abkommensrecht
In: Internationales Steuerrecht, No. 11, 6.2013, p. 417-423
In: Internationales Steuerrecht, No. 11, 6.2013, p. 417-423
Journal article > peer review
Jakob Bundgaard; Karsten Gianelli; Katja Dyppel Weber; Michael Tell; Peter Koerver Schmidt / Tax Risk Management – Country Chapter – Denmark
Lyngby : CORIT Academic 2013, 23 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 11)
Lyngby : CORIT Academic 2013, 23 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 11)
Working paper
Peter Koerver Schmidt / The Taxation of Foreign Passive Income for Groups and Companies
In: The Taxation of Foreign Passive Income for Groups of CompaniesDen Haag : Sdu Uitgevers 2013, p. 259-277 (Cahiers de Droit Fiscal International, No. 98 A)
In: The Taxation of Foreign Passive Income for Groups of CompaniesDen Haag : Sdu Uitgevers 2013, p. 259-277 (Cahiers de Droit Fiscal International, No. 98 A)
Book chapter > peer review
2012
Peter Koerver Schmidt / Danske CFC-regler og dobbeltbeskatningsoverenskomster
In: S R - Skat, Vol. 5, 2012, p. 307-327
In: S R - Skat, Vol. 5, 2012, p. 307-327
Journal article > peer review
2011
Peter Koerver Schmidt; Jakob Bundgaard; Moalem Weitemeyer Bendtsen / CCCBT : Europa Kommissionens direktivforslag om en konsolideret selskabsskattebase.
In: Revision og Regnskabsvaesen, Vol. 12, No. 7, 2011, p. 40, 42-49
In: Revision og Regnskabsvaesen, Vol. 12, No. 7, 2011, p. 40, 42-49
Journal article > peer review
Peter Koerver Schmidt; Jakob Bundgaard / CCCTB – Europa Kommissionens direktivforslag om en konsolideret selskabsskattebase
Lyngby : CORIT Academic 2011, 19 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 10)
Lyngby : CORIT Academic 2011, 19 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 10)
Working paper
2011
Peter Koerver Schmidt / Dispensation fra CFC-reglerne for selskaber
In: Skat Udland, No. 12, 2011, p. 903-914
In: Skat Udland, No. 12, 2011, p. 903-914
Journal article > peer review
Peter Koerver Schmidt; Jakob Bundgaard / En fælleseuropæisk konsolideret selskabsskattebase : Reaktioner på direktivforslaget.
In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 41, No. 7-8, 2011, p. 6-13
In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 41, No. 7-8, 2011, p. 6-13
Journal article > peer review
2010
Jakob Bundgaard; Peter Koerver Schmidt / Denmark
In: Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Amersfoort : Sdu Uitgevers 2010, p. 261-279 (Cahiers de Droit Fiscal International, No. 95 A)
In: Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Amersfoort : Sdu Uitgevers 2010, p. 261-279 (Cahiers de Droit Fiscal International, No. 95 A)
Book chapter > peer review
Jakob Bundgaard; Peter Schmidt / Dobbeltbeskatningsoverenskomster og skatteundgåelse
In: Skat Udland, Vol. 2010, No. 253, 2010, p. 625-631
In: Skat Udland, Vol. 2010, No. 253, 2010, p. 625-631
Journal article > peer review
Peter Schmidt / Nyeste udviklingstendenser vedrørende beneficial owner : Indledning.
In: Kapitalfonde i dansk og international skatteret. ed. /Jakob Bundgaard. : Ex Tuto Publishing 2010, p. 225-229 (Corit Book Series on International Tax Law, No. 1)
In: Kapitalfonde i dansk og international skatteret. ed. /Jakob Bundgaard. : Ex Tuto Publishing 2010, p. 225-229 (Corit Book Series on International Tax Law, No. 1)
Book chapter > peer review
Jakob Bundgaard; Peter Schmidt / Særlige skatteregler vedrørende "investeringsselskaber"
In: Kapitalfonde i dansk og international skatteret. ed. /Jakob Bundgaard. : Ex Tuto Publishing 2010, p. 70-93 (Corit Book Series on International Tax Law, No. 1)
In: Kapitalfonde i dansk og international skatteret. ed. /Jakob Bundgaard. : Ex Tuto Publishing 2010, p. 70-93 (Corit Book Series on International Tax Law, No. 1)
Book chapter > peer review
2009
Jakob Bundgaard; Peter Koerver Schmidt / Investeringsselskaber
In: Tidsskrift for Skatter og Afgifter, No. 28 A, 2009, p. 2747-2760
In: Tidsskrift for Skatter og Afgifter, No. 28 A, 2009, p. 2747-2760
Journal article > peer review
Jakob Bundgaard; Peter Koerver Schmidt / Tax Treaties and Tax Avoidance
Lyngby : CORIT Academic 2009, 22 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 1)
Lyngby : CORIT Academic 2009, 22 p. (Discussion Paper / Copenhagen Research Group on International Taxation, No. 1)
Working paper
2008
Jakob Bundgaard; Peter Koerver Schmidt / Beskatning af immaterielle aktiver
In: Immaterialret: Indhold, værdiansættelse og skat. . ed. /Lars Karnøe. København : Karnov Group 2008, p. 367-411
In: Immaterialret: Indhold, værdiansættelse og skat. . ed. /Lars Karnøe. København : Karnov Group 2008, p. 367-411
Book chapter > peer review
Peter Koerver Schmidt / Danish Tax Law
In: M&A Tax Fundemantals 2008. ed. /Anuschka Bakker. : IBFD 2008, p. 63-72
In: M&A Tax Fundemantals 2008. ed. /Anuschka Bakker. : IBFD 2008, p. 63-72
Book chapter > peer review
2008
Peter Koerver Schmidt / En fælles EU-selskabsskattebsee
In: Skat Udland, Vol. SU 2008, No. 47, 2008, p. 95-101
In: Skat Udland, Vol. SU 2008, No. 47, 2008, p. 95-101
Journal article > peer review
Per Randrup Mikkelsen; Peter Koerver Schmidt / Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen
In: Revision & Regnskabsvæsen, No. 11, 2008, p. 64-72
In: Revision & Regnskabsvæsen, No. 11, 2008, p. 64-72
Journal article > peer review
2007
Søren Keller; Peter Koerver Schmidt / Medarbejderobligationer
In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 37, No. 3, 2007, p. 16-19
In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 37, No. 3, 2007, p. 16-19
Journal article > peer review
Per Randrup Mikkelsen; Peter Koerver Schmidt / Overdragelse af aktier mad skattemæssig succession : Pengetanksreglen.
In: Tidsskrift for Skatter og Afgifter, Vol. Tsf 2007, No. 671, 2007, p. 2805-2810
In: Tidsskrift for Skatter og Afgifter, Vol. Tsf 2007, No. 671, 2007, p. 2805-2810
Journal article > peer review
2005
Peter Koerver Schmidt / Beskatning af foreninger
In: IUR-information, No. 9, 2005, p. 8-10
In: IUR-information, No. 9, 2005, p. 8-10
Journal article > peer review
More results... (total 95 results)
2023
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, 2.2023, p. 32-39
In: Revision & Regnskabsvæsen, Vol. 92, No. 2, 2.2023, p. 32-39
Journal article
2016
Jakob Bundgaard; Peter Koerver Schmidt / Uncertainties Following the Final EU Anti-Tax Avoidance Directive
2016
2016
Net publication - Internet publication
2015
Jakob Bundgaard; Peter Koerver Schmidt / Alignment in International Tax Law : Are we heading towards Revival of the CCCTB Proposal?.
10.2.2015
10.2.2015
Net publication - Internet publication
Peter Koerver Schmidt / How Should EU Member States Implement the Recommendations Following from the OECD BEPS Project? : A Comment to the Recently Published Discussion Draft on Action 3.
13.4.2015
13.4.2015
Net publication - Internet publication
2024
Nyt momentum i jagten på de superriges hemmelige penge
26/08/2024 // Mandag Morgen // Lucas Anderschou
“Skatteret bliver vi aldrig enige om – derfor har vi også brug for noget, der er rigtigt og noget der er forkert”
01/04/2024 // Taxo, April 2024, no. 6, pp. 22-28 // Rasmus Lehmann Hylleberg / K-NEWS
2023
Skattekonferansen «Tax Law - Contemporary Issues»
19/10/2023 // Universitetet i Bergen // Vilde Lind Norvik
Efter ti års skattestrid: Just Eat betaler en halv milliard til den danske stat
19/09/2023 // Fodevarewatch.dk // Jens Betak Nielsen
Coop har undgået selskabsskat i årevis på grund af underskud
16/03/2023 // Fodevarewatch.dk // Louise Reseke
2020
Pandemien udfordrer den internationale skatteret
10/10/2020 // En foranderlig verden kræver ny viden. Annoncetillæg til Politiken // Anne Kathrine Gottfred Jensen
Selskab ejet fra sortlistet skattely har fået coronastøtte for millioner
16/05/2020 // Information // Sebastian Gjerding, Lasse Skou Andersen og Bo Elkjær
2019
Landets to største partier er dybt uenige om særskat på techgiganter
10/10/2019 // Jyllands-Posten // Rene Deichgræber
Uenighed om særbeskatning for techgiganter
09/10/2019 // Finans.dk // Rene Deichgræber
558 forskere og undervisere: Universitetets formålsparagraffer skal skrives med grønt
22/09/2019 // Politiken, Politiken.dk // 558 forskere og undervisere
2019
Bødskov går EUsolo på selskabsskat: Virksomheder får ekstra bøvl
17/09/2019 // Børsen // Ulrik Horn
Nyt udspil til bekæmpelse af skattesnyd møder hård kritik
17/09/2019 // Policywatch.dk // Mette Mandrup
Danfoss advarer mod dansk kurs om skatteunddragelse: Kan koste tocifret millionbeløb om året
31/07/2019 // Policywatch.dk // Peter Søndergaard
2018
Enhedslisten hænger Aldi ud for ikke at betale selskabsskat
05/02/2018 // Radio 24Syv Morgen
2016
Mærsk: Sådan bruger vi lande med lav skat
12/05/2016 // Berlingske // Birgitte Erhardtsen
2015
Krav om fair skat presser virksomheder
07/04/2015 // Mandag Morgen // Marianne Kristensen Schacht
Kun hver 11. virksomhed betaler selskabsskat
13/01/2015 // Fyns Amts Avis // Gitte Gedde og Susanne Jølck
More results... (total 17 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)