Maria Wriedt Keller
Assistant Professor
E-mail
Departments
Institut for Business Humaniora og Jura
Room: POR/18.B-1.114
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