pksjur

CBS LAW

Peter
Koerver Schmidt
Professor MSO


Kontor: POR/18.B-1.118
Tel:
+4538152635
E-mail: pks.law@cbs.dk
Peter Koerver Schmidt
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:
2022
Peter Koerver Schmidt / Beskatning af arv og gaver med fokus på overdragelse af erhvervsvirksomhed inden for familien – forskelle i den dansk-svenske retsudvikling
I: Festskrift till Robert Påhlsson. red. /Nick Dimitrievski; Kjell Johansson; David Kleist; Stefan Olsson. Uppsala : Iustus förlag 2022, s. 277-293
Bidrag til bog/antologi > peer review
Jacob Graff Nielsen; Peter Koerver Schmidt; Helle Vogt / Denmark
I: History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power. . red. /Peter H. J. Essers. Amsterdam : IBFD 2022, s. 243-262 (EATLP International Tax Series, Vol. 20)
Bidrag til bog/antologi > peer review
Peter Koerver Schmidt / Direktivforslaget om global minimumsbeskatning i lyset af den fri etableringsret
I: SR-Skat, Vol. 34, Nr. 3, 4.2022, s. 83-91
Tidsskriftartikel > peer review
2021
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 s. (CBS LAW Research Paper, Nr. 21-06)
Working paper > peer review
Jacob Graff Nielsen; Peter Koerver Schmidt; Helle Vogt / How Taxation Shaped Danish History
Frederiksberg : Copenhagen Business School [wp] 2021, 21 s. (CBS LAW Research Paper, Nr. 21-11)
Working paper
Peter Koerver Schmidt; David Kleist; Juha Lindgren / Implementation of the ATAD Rules on Controlled Foreign Companies : A Nordic Member State Perspective.
I: European Taxation, Vol. 61, Nr. 10, 2021, s. 425-439
Tidsskriftartikel
Peter Koerver Schmidt / Implementeringen af skatteundgåelsesdirektivets CFC-regler i dansk ret : En retlig analyse med komparative og EU-retlige overvejelser.
I: SR-Skat, Vol. 33, Nr. 6, 2021, s. 255-270
Tidsskriftartikel > peer review
Peter Koerver Schmidt / Legal Pragmatism : A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance? .
I: Nordic Tax Journal, Vol. 2020, Nr. 1, 3.2021, s. 29-44
Tidsskriftartikel > peer review
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, 10.2020, 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
Flere resultater ...(i alt 86 )
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
  • Medlem af Skattelovrådet.
  • Forlagskonsulent hos Djøfs Forlag.