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CBS Law Legal Studies Research Paper Series

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Viewing: 1 - 50 of 144 papers

1.

Lack of Clarity in Recent Criminal Law Directive Gives Ground for Significant Expansion of EU Money Laundering Regulation

Copenhagen Business School, CBS LAW Research Paper No. 21-05
Number of pages: 15 Posted: 08 Mar 2021
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 56
2.

The EU Digital Services Act: Towards a More Responsible Internet

Copenhagen Business School, CBS LAW Research Paper No. 21-04, Journal of Internet Law
Number of pages: 17 Posted: 16 Feb 2021
Accepted Paper Series
CBS LAW, Copenhagen Business School
Downloads 265
3.

Far Away on an Important Mission: Considerations on Branch Manager Regulation

Copenhagen Business School, CBS LAW Research Paper No. 21-03
Number of pages: 15 Posted: 16 Feb 2021
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 18
4.

Royal Warrants in EU Law

Copenhagen Business School, CBS LAW Research Paper No. 21-02
Number of pages: 24 Posted: 16 Feb 2021
Accepted Paper Series
Copenhagen Business School - CBS Law and Copenhagen Business School - CBS Law
Downloads 7
5.

Financing Patent Litigation through Market Entrance

Copenhagen Business School, CBS LAW Research Paper No. 21-01
Number of pages: 35 Posted: 16 Feb 2021
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 9
6.

The WTO Dispute Settlement System as a New Actor in the EU-Russia Trade Relationship

Copenhagen Business School, CBS LAW Research Paper No. 20-44
Number of pages: 20 Posted: 07 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 22
7.

'I’ll call my Union', said the driver - Collective bargaining of Gig Workers under EU Competition Rules

Copenhagen Business School, CBS LAW Research Paper No. 20-43
Number of pages: 37 Posted: 07 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law, University of Copenhagen - Faculty of Law, University of Copenhagen - Faculty of Law, Copenhagen Business School - CBS Law and Indiana University Robert H. McKinney School of Law
Downloads 119
8.

Attracting Tech-Giants Through Fiscal State Aid

Copenhagen Business School, CBS LAW Research Paper No. 20-42
Number of pages: 18 Posted: 07 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 56
9.

Shareholder Primacy and Property Rights Connected to Shareholding

Copenhagen Business School, CBS LAW Research Paper No. 20-41
Number of pages: 8 Posted: 07 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law and Copenhagen Business School - CBS Law
Downloads 49
10.

Changing the Nature of Negotiations: From One-Sided to Balanced Standard Contract Terms

Copenhagen Business School, CBS LAW Research Paper No. 20-40
Number of pages: 15 Posted: 07 Dec 2020 Last Revised: 28 Jan 2021
Accepted Paper Series
Copenhagen Business School - CBS Law and affiliation not provided to SSRN
Downloads 39
11.

The Regional Comprehensive Economic Partnership and the Legal Challenges of Protecting against Climate Change: Some Overall Observations

Copenhagen Business School, CBS LAW Research Paper No. 20-39
Number of pages: 20 Posted: 03 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 41
12.

Designing Aviation Taxes Within the EU – Chartering Ongoing Challenges and Proposing Future Solutions

Accepted for publication in Florida Tax Review, Vol. 24 No. 1, 2021, Copenhagen Business School, CBS LAW Research Paper No. 20-38
Number of pages: 32 Posted: 03 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 39
13.

The New Generation of Climate Regulation - In a Danish and EU Perspective

Copenhagen Business School, CBS LAW Research Paper No. 20-37
Number of pages: 18 Posted: 03 Dec 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 21
14.

From Market Contracts to the Circular Economy—Law and Increasingly Holistic Conceptualizations of Production

Copenhagen Business School, CBS LAW Research Paper No. 20-36
Number of pages: 22 Posted: 03 Dec 2020
Accepted Paper Series
Copenhagen Business School
Downloads 49
15.

PPP for the Climate Not the Money

Copenhagen Business School, CBS LAW Research Paper No. 20-35
Number of pages: 12 Posted: 03 Dec 2020
Accepted Paper Series
Copenhagen Business School
Downloads 16
16.

Functional Contracting: Re-Conceptualizing Business Contracts in Face of New Forms of Production

Copenhagen Business School, CBS LAW Research Paper No. 20-34
Number of pages: 26 Posted: 06 Oct 2020 Last Revised: 07 Oct 2020
Accepted Paper Series
University of Turku - Faculty of Law, Copenhagen Business School and affiliation not provided to SSRN
Downloads 28
17.

How Financial Institutions Force the EU to an Inevitable Enhancement of the AML Regulation

Copenhagen Business School, CBS LAW Research Paper No. 20-33
Number of pages: 14 Posted: 06 Oct 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 80
18.

Blurring the Boundaries Between Being an Employee and Self-employed - An EU Competition Law Analysis of the Employment Status of Wolt Couriers

Copenhagen Business School, CBS LAW Research Paper No. 20-32
Number of pages: 14 Posted: 06 Oct 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 117
19.

Contemptuous Positions

Copenhagen Business School, CBS LAW Research Paper No. 20-30
Number of pages: 20 Posted: 10 Sep 2020
Accepted Paper Series
Ariel University - Department of Economics and Business Administration
Downloads 20
20.

Gender Board Composition and Tax Aggressiveness in Public Listed Companies

Copenhagen Business School, CBS LAW Research Paper No. 20-27
Number of pages: 16 Posted: 10 Sep 2020
Accepted Paper Series
Universidad Europea de Madrid
Downloads 42
21.

The Skill-Based Inequality in International Taxation: Comparative Evaluation of Tax Treaties Concluded by Former-USSR States with Nordic and with Investment Hub States

Copenhagen Business School, CBS LAW Research Paper No. 20-25
Number of pages: 13 Posted: 10 Sep 2020
Accepted Paper Series
Financial Research Institute
Downloads 29
22.

Anti-tax Avoidance Provisions as a Factor in Modern Tax Planning? - Inequalities Arising from Differing Double Tax Conventions from the Austrian Perspective

Copenhagen Business School, CBS LAW Research Paper No. 20-24
Number of pages: 27 Posted: 10 Sep 2020
Accepted Paper Series
University of Vienna
Downloads 45
23.

Special issue III: Comparative Perspectives on Inequality within International Taxation. Introduction

Copenhagen Business School, CBS LAW Research Paper No. 20-23
Number of pages: 4 Posted: 10 Sep 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 18
24.

Gender Equality and Taxation – International Perspectives

Copenhagen Business School, CBS LAW Research Paper No. 20-29
Number of pages: 15 Posted: 08 Sep 2020
Accepted Paper Series
University of Umea - Umeå University, Dept. of Law
Downloads 70
25.

How to Abolish Indirect Taxes on Menstrual Hygiene Products

Copenhagen Business School, CBS LAW Research Paper No. 20-28
Number of pages: 23 Posted: 08 Sep 2020
Accepted Paper Series
Max Planck Law Network - Max Planck Institute for Tax Law and Public Finance
Downloads 103
26.

Money Laundering Regulation: A Positive Spillover Effect on Tax Inequality (Agenda)

Copenhagen Business School, CBS LAW Research Paper No. 20-26
Number of pages: 16 Posted: 08 Sep 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 62
27.

EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a Focus on Inter Taxpayer Equity in Light of the Apple Case

Copenhagen Business School, CBS LAW Research Paper No. 20-20
Number of pages: 17 Posted: 24 Aug 2020
Accepted Paper Series
Aalto University and University of Helsinki
Downloads 44
28.

Special issue II: Inequality within the International Tax Regime. Introduction

Copenhagen Business School, CBS LAW Research Paper No. 20-18
Number of pages: 3 Posted: 24 Aug 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 22
29.

Jurisdiction Not to Tax, Tax Sparing Clauses and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal: The Demise of a Policy Instrument of Developing Countries?

Copenhagen Business School, CBS LAW Research Paper No. 20-22
Number of pages: 39 Posted: 24 Aug 2020
Accepted Paper Series
Universidad Carlos III de Madrid
Downloads 199
30.

Origin and Differentiation in International Income Allocation

44:1 Dalhousie Law Journal (2021 Forthcoming)
Number of pages: 24 Posted: 24 Aug 2020 Last Revised: 21 Dec 2020
Accepted Paper Series
McGill University Faculty of Law
Downloads 154
31.

Inequality and Taxation of Multinational Corporate Groups

Copenhagen Business School, CBS LAW Research Paper No. 20-19
Number of pages: 27 Posted: 24 Aug 2020
Accepted Paper Series
University of Duisburg-Essen - Department of Economics and Business Administration and University of Duisburg-Essen - Department of Economics and Business Administration
Downloads 28
32.

Reconstructing the Treaty Network– Danish Branch Report

Copenhagen Business School, CBS LAW Research Paper No. 20-31, The final version of this paper has been published in Cahiers de droit fiscal international, vol. 105, p. 323-338 (2020)
Number of pages: 23 Posted: 12 Aug 2020 Last Revised: 05 Oct 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 56
33.

Less is More - Can Developing Countries Gain Tax Revenue by Giving up Taxing Rights?

Copenhagen Business School, CBS LAW Research Paper No. 20-16
Number of pages: 27 Posted: 11 Aug 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 95
34.

Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent: Evidence from the Latin-American Tax Treaty Network

Copenhagen Business School, CBS LAW Research Paper No. 20-17
Number of pages: 31 Posted: 10 Aug 2020
Accepted Paper Series
Universidad Carlos III de Madrid
Downloads 49
35.

Implementing a (Global?) Minimum Corporate Income Tax: An Assessment from the Perspective of Developing Countries

Copenhagen Business School, CBS LAW Research Paper No. 20-15
Number of pages: 41 Posted: 06 Aug 2020
Accepted Paper Series
University of Valencia
Downloads 107
36.

Power and sovereignty: How economic-ideological forces constrain sovereignty to tax

Nordic Journal on Law and Society. Vol. 4, no. 1 (2021), 10-35, ISSN (online): 2002-7788
Number of pages: 26 Posted: 06 Aug 2020 Last Revised: 12 Apr 2021
Accepted Paper Series
Independent
Downloads 37
37.

A Different Unified Approach to Global Tax Policy: Addressing the Challenges of Underdevelopment

Nordic Journal of Law and Society, Vol. 4, no. 1 (2021), pp. 1-31
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 08 Apr 2021
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University Faculty of Law
Downloads 222
38.

Special issue I: International Tax Challenges for Developing Countries. Introduction

Copenhagen Business School, CBS LAW Research Paper No. 20-12
Number of pages: 3 Posted: 06 Aug 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 38
39.

The Strengthening of the Oligopoly Problem by Algorithmic Pricing

Copenhagen Business School, CBS LAW Research Paper No. 20-10
Number of pages: 10 Posted: 19 Jun 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 62
40.

A Pragmatic View of Fairness and Social Welfare in the Analysis of Law

Copenhagen Business School, CBS LAW Research Paper No. 20-09
Number of pages: 13 Posted: 19 Jun 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 16
41.

The Scope of Protection against Climate Change in WTO Law: Some Introductory Considerations

Copenhagen Business School, CBS LAW Research Paper No. 20-11
Number of pages: 26 Posted: 19 Jun 2020 Last Revised: 31 Jul 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 32
42.

Less Is More: Can Developing Countries Gain Revenue By Giving up Taxing Rights?

Copenhagen Business School, CBS LAW Research Paper No. 20-08
Number of pages: 25 Posted: 19 Jun 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 113
43.

Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?

Copenhagen Business School, CBS LAW Research Paper No. 20-07
Number of pages: 32 Posted: 04 May 2020 Last Revised: 31 Jul 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 20
44.

EU Climate Law and Public Private Partnerships

Copenhagen Business School, CBS LAW Research Paper No. 20-06
Number of pages: 17 Posted: 04 May 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 44
45.

New Directions in EU Policymaking on the Content Layer: Disruption and Law

Copenhagen Business School, CBS LAW Research Paper No. 20-05
Number of pages: 19 Posted: 04 May 2020
Accepted Paper Series
CBS LAW, Copenhagen Business School
Downloads 39
46.

Technology Promotion in WTO Law: The Discrepancy between Trade, IP Protection, and Competition Law? – The Case with EU’s Antidumping Policies

Copenhagen Business School, CBS LAW Research Paper No. 20-04
Number of pages: 14 Posted: 28 Feb 2020
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 43
47.

Globalisation and FRAND - IP & Competition Law Perspective

Copenhagen Business School, CBS LAW Research Paper No. 20-03
Number of pages: 9 Posted: 28 Feb 2020
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 54
48.

Responsible Tax in Multinational Enterprises – Why and How? (Ansvarlig Skat I Multinationale Koncerner – Hvorfor Og Hvordan?)

Copenhagen Business School, CBS LAW Research Paper No. 20-02, Now published as: Peter Koerver Schmidt, "Ansvarlig skat i multinationale koncerner – hvorfor og hvordan?", in ”Skattely – skatteplanlægning, skatteflugt og misbrug”, 2020, pp. 67-92, edited by Anders Nørgaard Laursen & Liselotte Madsen, Ex Tuto Publishing, Copenhagen.
Posted: 28 Feb 2020 Last Revised: 04 Jan 2021
Accepted Paper Series
Copenhagen Business School - CBS Law
49.

Regulating the Climate

Copenhagen Business School, CBS LAW Research Paper No. 20-01
Number of pages: 11 Posted: 28 Feb 2020
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 44
50.

Corporate Social Responsibility and Necessary Gap-Filling of World Trade Law: A Small Essay on the Fashion Industry

Copenhagen Business School, CBS LAW Research Paper No. 1945
Number of pages: 16 Posted: 16 Dec 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 61