In­vi­ta­tion for PhD De­fen­ce - Ma­ria Wri­edt Kel­ler

In order to obtain the PhD degree, Maria Wriedt Keller has submitted her thesis entitled:

Forsøgs- og forskningsudgifter

En skatteretlig analyse af begrebet, betingelserne og retsvirkningerne

The subject of the dissertation is the Danish tax rules governing research and development (R&D) expenditures. The regulatory framework consists of general deduction rules as well as specific tax incentive schemes that grant access to preferential tax treatment. The primary purpose of the dissertation is – through the application of the legal dogmatic method – to analyse the Danish tax rules on R&D expenditures and to determine the applicable law de lege lata. In this context, the aim is also to identify and, where possible, clarify any uncertainties revealed through the analysis. In light of the legal dogmatic analyses, the legal position is also evaluated from various tax policy perspectives, particularly considerations related to legal certainty in a broad sense. The dissertation therefore also aims to present tax policy recommendations – de lege ferenda.

The thesis will be available from research.cbs.dk

*Please note that this defence will be held exclusively in Danish