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CBS Law Legal Studies Research Paper Series

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Viewing: 1 - 50 of 125 papers

1.

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 15
2.

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 15
3.

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 21
4.

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 26
5.

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 8
6.

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 27
7.

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 Institute for Tax Law and Public Finance
Downloads 21
8.

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 19
9.

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 18
10.

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 12
11.

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 103
12.

Origin and Differentiation in International Income Allocation

Copenhagen Business School, CBS LAW Research Paper No. 20-21
Number of pages: 24 Posted: 24 Aug 2020 Last Revised: 09 Sep 2020
Accepted Paper Series
McGill University Faculty of Law
Downloads 54
13.

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 14
14.

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 43
15.

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 22
16.

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 47
17.

Breaking with Sovereignty: An Essay on Power Relations and Global Redistribution of Tax Revenue

Copenhagen Business School, CBS LAW Research Paper No. 20-14
Number of pages: 19 Posted: 06 Aug 2020
Accepted Paper Series
Independent
Downloads 20
18.

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

Copenhagen Business School, CBS LAW Research Paper No. 20-13
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 10 Aug 2020
Accepted Paper Series
McGill University - Faculty of Law and McGill University Faculty of Law
Downloads 101
19.

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 25
20.

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 30
21.

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 6
22.

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 16
23.

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 77
24.

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 13
25.

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 32
26.

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 22
27.

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 34
28.

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 40
29.

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
Number of pages: 24 Posted: 28 Feb 2020
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 35
30.

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 33
31.

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 45
32.

EU PIL and Denmark 2019

IPRax 39 (5), September/October 2019, 449, Copenhagen Business School, CBS LAW Research Paper No. 19-44
Posted: 16 Dec 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
33.

Entrepreneur Companies Abolished in Denmark and Belgium – For Very Different Reasons and with Very Different Results

Copenhagen Business School, CBS LAW Research Paper No. 19-43
Number of pages: 13 Posted: 13 Dec 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 45
34.

Why Do Business Losses Cause Conflict?

Copenhagen Business School, CBS LAW Research Paper No. 19-42
Number of pages: 29 Posted: 13 Dec 2019
Working Paper Series
Copenhagen Business School - CBS Law

Multiple version iconThere are 2 versions of this paper

Downloads 14
35.

Should Submission Deadlines for Annual Reports be Harmonized?

Copenhagen Business School, CBS LAW Research Paper No. 1941
Number of pages: 9 Posted: 25 Nov 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 12
36.

The Forced Relocation of Indigenous Peoples in Greenland – Repercussions in Tort Law and Beyond

Copenhagen Business School, CBS LAW Research Paper No. 1940
Number of pages: 16 Posted: 25 Nov 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 14
37.

The Role of the Anti-Tax Avoidance Directive in Restoring Fairness – A Proper Step towards Ensuring Sustainability of the International Tax Framework?

Published in C. Brokelind, S. van Thiel (Eds.), Tax Sustainability in an EU and International Context, IBFD 2020., Copenhagen Business School, CBS LAW Research Paper No. 1939
Posted: 25 Nov 2019 Last Revised: 05 Jun 2020
Accepted Paper Series
Copenhagen Business School - CBS Law
38.

Rule of Law Developments by Judiciaries in the EU and the WTO: A Comparative Approach in a Multilevel Setting

Copenhagen Business School, CBS LAW Research Paper No. 1938
Number of pages: 33 Posted: 25 Nov 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 18
39.

De-Risking or Re-Contracting the Way around Money Laundering Risks

Copenhagen Business School, CBS LAW Research Paper No. 19-37
Number of pages: 16 Posted: 24 Oct 2019
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 117
40.

Preventing Risks from Illegal Online Gambling Using Effective Legal Design on Landing Pages

Copenhagen Business School, CBS LAW Research Paper No. 19-36
Number of pages: 24 Posted: 24 Oct 2019
Working Paper Series
Copenhagen Business School - CBS Law, Queen Mary University of London, School of Law and Independent
Downloads 27
41.

Harmonising Private Law in Cyberspace: The New Directives in the Digital Single Market Context

Copenhagen Business School, CBS LAW Research Paper No. 19-35
Number of pages: 22 Posted: 24 Oct 2019
Working Paper Series
CBS LAW, Copenhagen Business School
Downloads 156
42.

Political (Tax) Equity in a Global Context – Some Initial Reflections on How Individuals May Indirectly Influence Tax Legislation and Public Spending In Sweden, Germany and the U.S.

Copenhagen Business School, CBS LAW Research Paper No. 19-34
Number of pages: 24 Posted: 24 Oct 2019
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 34
43.

WTO Law and Prices of Pharmaceutical Products: Rule of Law Gaps and the Unclear Balance between Trade Protection, Human Rights, and IP Protection

University of the Pacific Law Review, Vol. 51, 2019, Copenhagen Business School, CBS LAW Research Paper No. 19-32
Number of pages: 20 Posted: 25 Sep 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 49
44.

Abuse and Avoidance – A Contemporary Analysis of Danish Tax Law

Revue européenne et internationale de droit fiscal/European and International Journal of Tax Law, 2018, issue 4, p. 489-499, Larcier, Brussels, Copenhagen Business School, CBS LAW Research Paper No. 19-33
Number of pages: 22 Posted: 25 Sep 2019
Working Paper Series
Copenhagen Business School - CBS Law
Downloads 48
45.

From a Fight against Less Favorable Treatment to Protection of Dignity Gender Equality Law in Transition – Sexual Harassment As Discrimination

The Nordic Law and Gender Conference 2019, Copenhagen Business School, CBS LAW Research Paper No. 19-31
Number of pages: 22 Posted: 25 Sep 2019
Working Paper Series
Copenhagen Business School - CBS Law, Law Department, CBS and Copenhagen Business School - CBS Law
Downloads 33
46.

Choice of Law for Defamation, Privacy Rights and Freedom of Speech

Oslo Law Review, Volume 6, No 1, 2019, p. 32-42, ISSN online 2387-3299; DOI: 10.18261/issn.2387-3299-2019-01-06, Copenhagen Business School, CBS LAW Research Paper No. 19-30
Number of pages: 12 Posted: 25 Sep 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 32
47.

Should Mediation Be Regulated by Legislation? (Bør Udenretlig Mediation Reguleres Ved Lov?)

This article was first published in Ugeskrift for Retsvæsen, vol. 153, No 23, 2019, section B, pp. 206-214., Copenhagen Business School, CBS LAW Research Paper No. 1926
Number of pages: 11 Posted: 26 Aug 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 22
48.

Electronic Services With Non-Electronic Component and Their Regulation in EU Law

Copenhagen Business School, CBS LAW Research Paper No 1928
Number of pages: 22 Posted: 21 Aug 2019
Accepted Paper Series
CBS LAW, Copenhagen Business School
Downloads 53
49.

Introducing the 11th Principle of the United Nations Global Compact to Fulfill Sustainability Aim – The Benefits by Including Anti-Money Laundering

Copenhagen Business School, CBS LAW Research Paper No. 1929
Number of pages: 14 Posted: 21 Aug 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 98
50.

Two Advantages of the Negligence Rule Over Strict Liability When the Parties Are Risk Averse

Copenhagen Business School, CBS LAW Research Paper No. 1927
Number of pages: 16 Posted: 21 Aug 2019
Accepted Paper Series
Copenhagen Business School - CBS Law
Downloads 57