Forum for Tax Law

CBS LAW - Forum for Teaching, Dissemination and Legal Dogmatic Research in Tax Law

Introduction to the Forum for Tax Law

Forum for Tax Law facilitates collaboration between the faculty affiliated with tax law at CBS LAW. The main purpose with the Forum is to coordinate and showcase the broad variety of tax law activities that make up CBS LAW, which includes teaching, dissemination, research, and events concerning tax law. As it appears below, the Forum group members teach in a wide range of tax law courses that are offered across various CBS programmes. Apart from teaching at CBS, they also arrange national as well as international conferences and seminars, they participate in and disseminate at research seminars both nationally as well as internationally, and they publish research in widely acknowledged research journals. 

Members of the Forum:  

Professor Peter Koerver Schmidt
Peter Koerver Schmidt
Professor Peter Koerver Schmidt
Professor Jane Bolander

Professor Jane Bolander
Associate Professor Michael Tell

Associate Professor Michael Tell
Assistant Professor Louise Blichfeldt Fjord
Louise Fjord Kjaersgaard
Assistant Professor Louise Blichfeldt Fjord
Assistant Professor Jeroen Lammers 
Jeroen Lammers
Assistant Professor Jeroen Lammers 
PhD Fellow Maria Wriedt Keller

PhD Fellow Maria Wriedt Keller

Events

Seminar 15 December: 'Harmonising treaty-based anti-tax avoidance' with Visiting PhD Scholar Evan Collins

The seminar takes place 15 December, 13:30-15:00 (CET) at Porcelænshaven 18B 1.154, Frederiksberg 2000

Seminar:

In this seminar, Evan Collins, will outline how a comparative view of general anti-avoidance rules can help us to understand the challenges to harmonising the Principal Purpose Test (PPT), a treaty-based general anti-avoidance rule (GAAR) which is now included in many tax treaties. The seminar will reflect on the text, design and purpose of the PPT, as well that of the GAARs from New Zealand and Canada, and recent case-law developments from these countries.

 

Bio:

Evan Collins is a Doctoral Student in Financial Law at the Faculty of Law at Lund University. His research seeks to analyse the Principal Purpose Test (PPT) a general anti-avoidance rule incorporated into many double taxation agreements as a result of the OECD Base Erosion and Profit Shifting project. The method of analysis is comparative law, and through researching the general anti-avoidance rules of New Zealand, Canada, Ireland and the United Kingdom, the goal of the research is to understand how the PPT might be applied within different states, and what challenges there may be to harmonizing the PPTs application across signatory states.

 

Sign up here: seminar.jur@cbs.dk.

Previous Events

2023


CBS Annual International Tax Conference 2023 

The conference took place on 15 November 2023.
For program information.

You can find the full presentation here:PDF icon annual_cbs_international_tax_conference_2023_final.pdf

 

PhD Seminar with Visiting PhD Scholar Caroline Thomsen - 17 August 2023 

Visiting PhD Scholar Caroline Thomsen – 'Implementeringen af reglerne om global minimumsbeskatning'.

You can find the full presentation here.

 

Tax Talk 2023

TaxTalk 2023 -- Skatteretten er et masseafgørelsesområde, hvor en række spørgsmål skal afgøres for et stort antal skatteydere. På grund af den store mængde kan ikke alle forhold individuelt behandles af fysiske personer. Der er store økonomiske gevinster ved at få mange af disse sager automatiseret. Automatiseringen vil imidlertid presse nogle borgeres retssikkerhed, idet ikke alle har samme forhold og forudsætninger – men hvor går grænsen?

Tidspunkt: Onsdag den 10. maj 2023 fra 16.00 til ca. 18.00 i auditorium C.0.33, stueetagen ved hovedingangen til Dalgas Have 15, Frederiksberg.

Information: https://efteruddannelse.cbs.dk/master/programmer/master-i-skat/events/taxtalk-2023.

2022

2021

Dissemination

2024

The postgraduate programme Master i Skat has been extended to include a course on ‘International Corporate Tax Policy’, which will be taught by Assistant Professor Jeroen Lammers starting Spring Semester 2024. You can read more about the new course and register here.

2023

2022

Research

2023

2022

Grants 

January 2024 - Funding by FSR Foundation

Forum for Tax Law has received funding from the FSR Foundation, which will be used to organize a research seminar in August 2024 under the auspices of the Danish-Swedish Tax Network and in connection to the cross-disciplinary research project anchored at the Department of Business Humanities and Law: 'Rethinking entrepreneurship'. 

February 2023 - Grant by Carblsberg for the research project  'the Entrepreneurial Age: Rethinking Entrepreneurship in Society'

May 2022 - NTRC grant for the CBS Annual International Tax Conference
The Nordic Tax Research Council generously decided to grant us funding for the annual CBS International Tax Conference on ‘Cross-Border Issues of Tax Policies Preventing Climate Change’. With the help of NTRC, we were able to host a prime conference with many international speakers.

Tax Law Courses in CBS Programmes

BSc in Business Administration and Commercial Law (HA(jur.)) and MSc in Business Administration and Commercial Law (cand.merc.(jur.))

Graduate Diploma in Business Administration (HD (regnskab))

Guidelines for Supervision of Theses Concerning Tax Law

Supervision Guidelines 2023-2024

PDF icon vejledning_i_skatteret_-_bilag_1_2023-2024.pdf

Sidst opdateret: CBS LAW // 21/02/2024