pksjur

CBS LAW

Peter
Koerver Schmidt
Professor MSO


Kontor: POR/18.B-1.118
Tel:
+4538152635
E-mail: pks.law@cbs.dk
Præsentation

Peter Koerver Schmidt forsker og underviser i skatteret med særligt fokus på dansk og international selskabsskatteret.

Se præsentationsvideoen med Peter der forklarer hvad han arbejder med. Videoen er på Engelsk.

Primære forskningsområder
  • Skatteret
Administrative opgaver
  • Medlem af Studienævn, Cand.merc.aud.
  • Fagansvar: International skatteret, Cand.merc.aud.
  • Fagansvar: International selskabsskatteret, Master i SKAT
  • Fagansvar: Selskabsbeskatning, Master i SKAT
  • Fanansvar: Skatteret 2, Cand.merc.aud.
  • Fagansvar: Selskabsskatteret, cand.merc.aud.
Curriculum Vitae
Link til denne hjemmeside
www.cbs.dk/staff/pksjur
Kurser
  • International skatteret, Cand.merc.aud.
  • Selskabsskatteret, Cand.merc.aud.
  • International selskabsskatteret, Master i SKAT
  • Selskabsbeskatning, Master i SKAT
  • Skatteret 2, Cand.merc.aud.
Vejledning
  • Bachelorprojekter
  • Kandidatafhandlinger
  • Ph.d.-afhandlinger
Udvalgte publikationer
  • 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, Revue européenne et internationale de droit fiscal / 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.
  • The Creation of a Permanent Establishment Through the Use of Subcontracting – A New Danish Ruling Adds to the Discussion, Intertax, 2018, vol. 46, issue 2, pp. 172-176.
  • 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
Publikationer sorteret efter:
2020
Peter Koerver Schmidt / A General Income Inclusion Rule as a Tool for Improving the International Tax Regime : Challenges Arising from EU Primary Law.
I: Intertax, Vol. 48, Nr. 11, 2020, s. 983-997
Tidsskriftartikel > peer review
Peter Koerver Schmidt / Ansvarlig skat i multinationale koncerner – hvorfor og hvordan?
I: Skattely : Skatteplanlægning, skatteflugt og misbrug. . red. /Anders Nørgaard Laursen; Liselotte Madsen. København : Ex Tuto Publishing 2020, s. 67-92
Bidrag til bog/antologi > peer review
Peter Koerver Schmidt / Controlled Foreign Corporation Legislation in Denmark
I: Controlled Foreign Corporation Legislation. red. /Georg Kofler. Amsterdam : IBFD 2020, s. 235-256 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 17)
Bidrag til bog/antologi > peer review
Peter Koerver Schmidt / Denmark
I: Reconstructing the Treaty Network. red. /David C. Duff; Daniel Guttmann. Rotterdam : International Fiscal Association 2020, s. 323-338 (Cahiers de Droit Fiscal International, Vol. 105 A)
Bidrag til bog/antologi > peer review
Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv.
2.red.København : Hans Reitzels Forlag 2020, 448 s.
Bog
Peter Koerver Schmidt / Legal Pragmatism : A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?.
Frederiksberg : Copenhagen Business School [wp] 2020, 32 s. (CBS LAW Research Paper, Nr. 20-07)
Working paper
Peter Koerver Schmidt / Legal Pragmatism : A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? .
I: Nordic Tax Journal, 12.8.2020, s. 16
Tidsskriftartikel > peer review
Peter Koerver Schmidt / Reconstructing the Treaty Network : Danish Branch Report.
Frederiksberg : Copenhagen Business School [wp] 2020, 23 s., s. 323-338 (CBS LAW Research Paper, Nr. 20-31)
Working paper
Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises : Why and How?.
Frederiksberg : Copenhagen Business School [wp] 2020, 24 s. (CBS LAW Research Paper, Nr. 20-02)
Working paper
Peter Koerver Schmidt / Responsible Tax in Multinational Enterprises – Why?
Frederiksberg : The Business of Society 28.2.2020
Udgivelser på nettet - Net-publikation
Flere resultater ...(i alt 77 )
Forskningsprojekter
Bibeskæftigelse
  • CORIT Advisory, since 2013, Academic Advisor on matters within (international) tax law.
    Peter Koervers assistance involverer hovedsageligt organisering af klient-seminarer og forberedelse af publikationer (f.eks. at skrive akademiske artikler sammen med andre medarbejderes
  • Norges Handelshøyskole  i Bergen, siden september 2020. Professor II