PhD defence: Saila Stausholm

In order to obtain the PhD degree, Saila Stausholm has submitted her thesis entitled: Maximum capital, minimum tax: Enablers and facilitators of corporate tax minimization

Torsdag, 23 juni, 2022 - 13:00 to 15:00

Saila Stausholm

The thesis reconceptualizes tax avoidance and tax competition in the framework of ‘tax minimization’ and addresses how tax minimization is enabled and facilitated. Across five articles, the role of governments and professional tax advisors is examined and mapped. The thesis finds that tax minimization is enabled by governments engaging in policies aimed toward foreign investment, and facilitated by tax professionals who construct the necessary legal structures. Policy reforms are evaluated based on this insight.
Primary Supervisor:
Professor with special responsibilities Duncan Wigan
Department of Organization
Copenhagen Business School
Secondary Supervisor:
Professor Leonard Seabrooke
Department of Organization
Copenhagen Business School
Assessment Committee:
Associate Professor Stine Haakonsson (Chair)
Department of Organization
Copenhagen Business School
Associate Professor Jens Ladefoged Mortensen
Department of Political Science
University of Copenhagen
Professor Crawford Spence
Accounting and Financial Management
King's College London
The thesis will be available from

The CBS PhD School will host a reception, which will take place immediately after the defence in IOA Kitchen area (4th Floor, Kilen).

Organised by CBS PhD School
Date 23 juni 2022
Time 13:00-15:00
Location Copenhagen Business School
Kilen, Kilevej 14A
2000 Frederiksberg
Room: Ks48 (ground floor)


Sidst opdateret: Sekretariat for Ledelse og Kommunikation // 11/07/2023