Department of Business Humanities and Law

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

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

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

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

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

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)

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

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)

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)

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)

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, 2021, p. 425-439

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

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

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

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

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)

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)

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)

Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv.
2.ed.København : Hans Reitzels Forlag 2020, 448 p.

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)

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)

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)

Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises – Why?
Frederiksberg : The Business of Society 28.2.2020

Peter Koerver Schmidt / Retspragmatisme og skatteundgåelse
In: Kritisk Juss, Vol. 46, No. 3, 2020, p. 208–221

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

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

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)

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)

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)

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)

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

Peter Koerver Schmidt; Jakob Bundgaard; Michael Tell / Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret
In: SR-Skat, No. 1, 2019, p. 53-62

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

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

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

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)

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

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

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)

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

Peter Koerver Schmidt / The Emergence of Denmark’s Tax Treaty Network : A Historical View.
In: Nordic Tax Journal, Vol. 1, 2018, p. 49-63

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

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

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)

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

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

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

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

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

Peter Koerver Schmidt; Jakob Bundgaard / Kommissionens forslag til et anti-tax avoidance directive
In: SR-Skat, Vol. 28, No. 3, 2016, p. 151-163

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

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

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)

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

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

Peter Arnt Nielsen (Editor) ; Peter Koerver Schmidt (Editor) ; Katja Dyppel Weber (Editor) / Erhvervsretlige emner : Juridisk Institut CBS.
København : Djøf Forlag 2015, 385 p.

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)

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)

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

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

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)

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

Peter Koerver Schmidt / Corporate Taxation and the International Challenge
In: Nordic Tax Journal, Vol. 2014, No. 2, 2014, p. 113-131

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

Jakob Bundgaard; Karsten Gianelli; Katja Joo Dyppel; Michael Tell; Peter Koerver Schmidt / Denmark : Tax Risk Management.
In: IBFD Tax Research PlatformAmsterdam : IBFD 2014

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

Peter Koerver Schmidt / Øvrige værnsreglers betydning ved dansk CFC-beskatning
In: SR-Skat, Vol. 26, No. 5, 2014, p. 255-260

Peter Koerver Schmidt / Beskatning af udenlandsk passiv indkomst i koncerner
In: Skat Udland, Vol. 2013, No. 207, 7.2013, p. 440-450

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)

Peter Koerver Schmidt / Dansk CFC-beskatning : I et internationalt og komparativt perspektiv.
København : Karnov Group 2013, 610 p.

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

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)

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)

Peter Koerver Schmidt / Danske CFC-regler og dobbeltbeskatningsoverenskomster
In: S R - Skat, Vol. 5, 2012, p. 307-327

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

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)

Peter Koerver Schmidt / Dispensation fra CFC-reglerne for selskaber
In: Skat Udland, No. 12, 2011, p. 903-914

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

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)

Jakob Bundgaard; Peter Schmidt / Dobbeltbeskatningsoverenskomster og skatteundgåelse
In: Skat Udland, Vol. 2010, No. 253, 2010, p. 625-631

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)

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)

Jakob Bundgaard; Peter Koerver Schmidt / Investeringsselskaber
In: Tidsskrift for Skatter og Afgifter, No. 28 A, 2009, p. 2747-2760

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)

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

Peter Koerver Schmidt / Danish Tax Law
In: M&A Tax Fundemantals 2008. ed. /Anuschka Bakker. : IBFD 2008, p. 63-72

Peter Koerver Schmidt / En fælles EU-selskabsskattebsee
In: Skat Udland, Vol. SU 2008, No. 47, 2008, p. 95-101

Per Randrup Mikkelsen; Peter Koerver Schmidt / Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen
In: Revision & Regnskabsvæsen, No. 11, 2008, p. 64-72

Søren Keller; Peter Koerver Schmidt / Medarbejderobligationer
In: INSPI : Tidssskrift for revision, økonomi og ledelse, Vol. 37, No. 3, 2007, p. 16-19

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

Peter Koerver Schmidt / Beskatning af foreninger
In: IUR-information, No. 9, 2005, p. 8-10