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: Erhvervsbeskatning, Cand.merc.aud.
  • Fagansvar: International selskabsskatteret, Master i SKAT
  • Fagansvar: Selskabsbeskatning, Master i SKAT
  • Fagansvar: Skatteret 1, Cand.merc.aud.
  • 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 1, Cand.merc.aud.
  • Skatteret 2, Cand.merc.aud.
  • Erhvervsbeskatning, Cand.merc.aud.
  • International Taxation of Corporate Groups, Cand.merc.aud.
Vejledning
  • Projekt 1 og 2
  • Bachelorprojekter
  • Kandidatafhandlinger
Udvalgte publikationer
  • Avoidance and Abuse – A Contemporary Analysis of Danish Tax Law, Revue européenne et internationale de droit fiscal / European and International Journal of Tax Law, 2019 [forthcoming – accepted for publication]
  • 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 [forthcoming – accepted for publication].
  • 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.
  • Taxation of Income in Foreign Trusts - Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts, Intertax, 2016, Vol.44, Issue 2, pp. 185-191.
  • 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 / Responsible Tax in Multinational Enterprises – Why?
Frederiksberg : The Business of Society 28.2.2020
Udgivelser på nettet - Net-publikation
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
I: Tax Sustainability in an EU and International Context. red. /Cécile Brokelind; Servaas van Thiel. Amsterdam : International Bureau of Fiscal Documentation - IBFD 2020, s. 261-290 (GREIT Series)
Bidrag til bog/antologi > peer review
2019
Peter Koerver Schmidt; Jakob Bundgaard / Denmark
I: Implementing Key BEPS Actions: Where Do We Stand?. . red. /Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer. : International Bureau of Fiscal Documentation - IBFD 2019, s. 339-354 (WU Institute for Austrian and International Tax Law - European and International Tax Law and Policy Series, Vol. 12)
Bidrag til bog/antologi > peer review
Peter Koerver Schmidt / Driftsomkostninger og andre fradrag
I: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . red. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, s. 77-93
Bidrag til bog/antologi > peer review
Peter Koerver Schmidt; Jakob Bundgaard; Michael Tell / Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret
I: SR-Skat, Nr. 1, 2019, s. 53-62
Tidsskriftartikel > peer review
Peter Koerver Schmidt / Internationale forhold
I: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . red. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2019, s. 469-498
Bidrag til bog/antologi > 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).
I: Nordic Tax Journal, Nr. 1, 2019, s. 16-40
Tidsskriftartikel > peer review
Peter Koerver Schmidt; Karin Buhmann / Taxation, General Anti-avoidance Rules and Corporate Social Responsibility
I: Fair Taxation and Corporate Social Responsibility. red. /Karina Kim Egholm Elgaard; Rasmus Kristian Feldthusen; Axel Hilling; Matti Kukkonen. København : Ex Tuto Publishing 2019, s. 227-260
Bidrag til bog/antologi > peer review
2018
Peter Koerver Schmidt / Abuse and Avoidance : A Contemporary Analysis of Danish Tax Law.
I: Revue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law, Nr. 4 , 2018, s. 489-499
Tidsskriftartikel > 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.
I: Nordic Journal of Commercial Law, Nr. 1, 22.11.2018, s. 146-171
Tidsskriftartikel > peer review
Flere resultater ...(i alt 62 )
Forskningsprojekter
Bibeskæftigelse
  • 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).