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Maria Wriedt Keller

Ph.d. Fellow

Emner
Skatteret

Primary research areas

Gen­er­al tax law
Re­search with­in the gen­er­al Dan­ish tax­a­tion and de­duc­tion rules.
The concept of “Re­search and De­vel­op­ment” in Dan­ish Tax Law.
In Dan­ish tax law—sim­il­ar to many oth­er jur­is­dic­tions—vari­ous tax in­cent­ives have been in­tro­duced to pro­mote private in­vest­ment in re­search and de­vel­op­ment (R&D). Com­pared to oth­er types of busi­ness ex­penses, R&D activ­it­ies are thus as­so­ci­ated with tax be­ne­fits. My PhD dis­ser­ta­tion there­fore aims to define the leg­al concept of re­search and...
Cor­por­ate tax law
Re­search with­in tax law ap­plic­able for cor­por­a­tions e.g., re­struc­tur­ing.

Driv­en by the dy­nam­ic in­ter­sec­tion of law, polit­ics, and so­ci­ety, I ex­plore how tax law shapes—and is shaped by—every­one, every­where.

I am fascinated by how tax law touches every life and evolves with political tides—an ever-changing field at the heart of both national and global systems. 
 
The purpose of my research is to clarify the applicable law within various areas of tax law for the benefit of legal practitioners, the courts, and legislators. 

Recent research projects

The Concept of “Re­search and De­vel­op­ment” in Dan­ish tax law

The pro­ject is my PhD dis­ser­ta­tion, which ex­plores the concept of the leg­al term 'Re­search and De­vel­op­ment' and its ap­plic­a­tion in Dan­ish tax law.

Outside activities

Tax Man­ager at De­loitte (cur­rently on leave dur­ing my PhD) , -

Tax Ad­visor