CBS LAW

lfkjur

CBS LAW

Louise Blichfeldt
Fjord
Adjunkt


Kontor: POR/18.B-1.147
Tel:
+4538152681
E-mail: lbf.law@cbs.dk
.
Præsentation

Louise Fjord Kjærsgaard er adjunkt og arbejder indenfor skatteret på Copenhagen Business School (2021-). Hun forsvarede sin ph.d.-afhandling “Allocation of the Right to Tax Income from Digital Products and Services - A Legal Analysis of International Tax Treaty Law” i 2021. Nu forsker hun i de skattemæssige konsekvenser ved den stigende digitalisering, og fokuserer særligt på nye såvel som mere traditionelle finansielle instrumenter samt skatteincitamenter i denne henseende. 

Primære forskningsområder
  • Selskabsskatteret
  • International skatteret
  • De skattemæssige udfordringer ved den digitale økonomi
Curriculum Vitae
Download langt CV som PDF
Link til denne hjemmeside
www.cbs.dk/staff/lfkjur
Kurser

Fagansvar: 

  • Skatteret 1, Cand.merc.aud.
  • Skatteret, HD i regnskab
  • Udvidet skatteret, HD i regnskab

Underviser i fagene: 

  • Skatteret, Ha.Jur
  • International skatteret, Cand.merc.aud.
  • Skatteret 1, Cand.merc.aud.
Vejledning
  • Ph.d.-afhandlinger 
  • Kandidatafhandlinger
  • Bachelorprojekter
Udvalgte publikationer
  • Den skatteretlige omgåelsesklausul, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
  • The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States, Intertax, vol. 49, issue 8/9
  • Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings, Intertax Vol. 48, Issue 10
  • Taxable Presence and Highly Digitalized Business Model, Tax Notes International, Vol. 97, No. 9, 2020, Co. Author: Jakob Bundgaard
  • Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt, SR.2019.0346, SR-Skat
  • Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service, World Tax Journal, vol. 11, issue 3
  • Taxation of Cryptocurrencies from the Danish and Swedish Perspectives, Intertax, vol. 47, issue 5 and 7, Co. Author: Autilia Arfwidsson
  • 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, Co-author: Peter Koerver Schmidt
  • First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States, Intertax, 2018, Co-authors: Jakob Bundgaard and Lars Bo Aarup
Publikationer sorteret efter:
2022
Jakob Bundgaard; Louise Fjord Kjærsgaard / Denmark
I: Big Data and Tax: Domestic and International Taxation of Data Driven Business. Rotterdam : International Fiscal Association 2022, s. 303-320 (Cahiers de Droit Fiscal International, Vol. 106 B)
Bidrag til bog/antologi > peer review
2021
Louise Fjord Kjærsgaard / Allocation of the Right to Tax Income from Digital Products and Services : A Legal Analysis of International Tax Treaty Law.
Frederiksberg : Copenhagen Business School [Phd] 2021, 247 s. (PhD Series, Nr. 27.2021)
Ph.d.-afhandling
Jakob Bundgaard; Louise Fjord Kjærsgaard; Michael Tell / Den skatteretlige omgåelsesklausul
København : Ex Tuto Publishing 2021, 332 s.
Bog
Louise Fjord Kjærsgaard; Henrik Guldhammer Nielsen; Katja Dyppel Weber / Denmark
I: Taxation and Value Creation. red. /Werner Haslehner; Marie Lamensch. Amsterdam : IBFD 2021, s. 341-352 (EATLP International Tax Series, Vol. 19)
Bidrag til bog/antologi > peer review
Louise Fjord Kjærsgaard / The Ability to Pay and Economic Allegiance : Justifying Additional Allocation of Taxing Rights to Market States.
I: Intertax, Vol. 49, Nr. 8-9, 2021, s. 636-655
Tidsskriftartikel
2020
Louise Fjord Kjærsgaard / Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings
I: Intertax, Vol. 48, Nr. 10, 2020, s. 879-903
Tidsskriftartikel > peer review
Jakob Bundgaard; Louise Fjord Kjærsgaard / Taxable Presence and Highly Digitalized Business Models
I: Tax Notes International, Vol. 97, Nr. 9, 2020, s. 977-1006
Tidsskriftartikel
2019
Louise Fjord Kjærsgaard / Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
I: World Tax Journal, Vol. 11, Nr. 3, 2019
Tidsskriftartikel > peer review
Louise Fjord Kjærsgaard / Status på OECD's arbejde vedrørende digitaliseringen af økonomien : Fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer international.
I: SR-Skat, Vol. 30, Nr. 6, 2019, s. 346-359
Tidsskriftartikel
Jakob Bundgaard; Louise Fjord Kjærsgaard; Michael Tell / Status på omgåelsesklausulen i ligningslovens § 3 : Ved overgangen til Skatteundgåelsesdirektivets GAAR.
I: Skat Udland, Nr. 10, 2019, s. 944-953
Tidsskriftartikel
Flere resultater ...(i alt 19 )
Bibeskæftigelse
  • CORIT Advisory P/S, 5 years of activity, Consultancy