pksjur

Department of Business Humanities and Law

  • CBS Law
Peter
Koerver Schmidt
Professor MSO


Kontor: POR/18.B-1.118
Tel:
+4538152635
E-mail: pks.bhl@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.
  • Fagansvar: Erhvervsbeskatning, 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
  • Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?, Nordic Tax Journal, 2021, vol. 2020, issue 1, pp. 29-44.
  • 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.
  • 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:
2023
Mark Ørberg; Peter Koerver Schmidt / Constitutional Limits on Taxation in Denmark
I: Review of International and European Economic Law, Vol. 2, Nr. 3, 2023, s. 92-103
Tidsskriftartikel > 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 2023, s. 79-96
Bidrag til bog/antologi
Peter Koerver Schmidt / Formuebeskatning i Danmark : Aktuel debat om en gammel kending.
I: Juristen, Vol. 105, Nr. 1, 4.2023, s. 34-42
Tidsskriftartikel
Peter Koerver Schmidt / Internationale forhold
I: Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. . red. /Christian Skovgaard Hansen; Troels Michael Lilja. København : Djøf Forlag 2023, s. 473-502
Bidrag til bog/antologi
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls, and Protection in a Danish Context.
I: Indiana Journal of Global Legal Studies, Vol. 30, Nr. 1, 2023, s. 227-272
Tidsskriftartikel > peer review
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
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls and Protection in a Danish Context.
: SSRN: Social Science Research Network 2022, 50 s. (CBS LAW Research Paper, Vol. 22-10)
Working paper
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
Flere resultater ...(i alt 92 )
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.