Peter Koerver Schmidt

Copenhagen Business School - CBS Law

Professor WSR

Porcelaenshaven 18B, 1 floor

Frederiksberg 2000

Denmark

SCHOLARLY PAPERS

15

DOWNLOADS

2,017

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (15)

1.

Taxation, General Anti-Avoidance Rules and Corporate Social Responsibility

Copenhagen Business School, CBS LAW Research Paper No. 19-15
Number of pages: 25 Posted: 18 Mar 2019 Last Revised: 22 Mar 2019
Peter Koerver Schmidt and Karin Buhmann
Copenhagen Business School - CBS Law and Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication
Downloads 284 (197,171)

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Taxation, aggressive tax planning, general anti-avoidance rules, corporate social responsibility

2.

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
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 273 (205,236)

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Danish tax law, General anti-abuse rules, Principal purpose test, Predictability

3.

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
Number of pages: 26 Posted: 25 Nov 2019 Last Revised: 27 Nov 2020
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 201 (275,488)

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EU Anti-Tax Avoidance Directive, tax fairness, legitimacy, legal certainty

4.

Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment

Nordic Tax Journal, Issue 2, pp. 87-112, 2016, DOI: 10.1515/ntaxj-2016-0005
Number of pages: 26 Posted: 16 Dec 2018 Last Revised: 10 Jan 2019
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 191 (288,574)

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CFC legislation, BEPS, Anti-Tax Avoidance Directive, comparative law, EU law, tax treaties

5.

Permanent Establishment for Investors in Private Equity Funds – A Legal Analysis in Light of the Changes to the OECD Model (2017)

Copenhagen Business School, CBS LAW Research Paper No. 19-07
Number of pages: 49 Posted: 03 Jan 2019 Last Revised: 14 Feb 2019
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 180 (304,160)

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Private Equity Funds, International Tax Law, Permanent Establishment, Dependent Agent, BEPS, International Tax Policy

6.

How Taxation Shaped Danish History

Copenhagen Business School, CBS LAW Research Paper No. 21-11, This is a preprint version of a work that was submitted for publication in the EATLP International Tax Series (Books IBFD). Changes may have been made to this work since its submission
Number of pages: 21 Posted: 06 Dec 2021
Peter Koerver Schmidt, Jacob Graff Nielsen and Helle Vogt
Copenhagen Business School - CBS Law, affiliation not provided to SSRN and University of Copenhagen - Faculty of Law
Downloads 161 (335,109)

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Taxation, Denmark, History, Democracy

7.

The Emergence of Denmark’s Tax Treaty Network — A Historical View

Nordic Tax Journal, Issue 1, p. 49-63, 2018, DOI: 10.1515/ntaxj-2018-0002
Number of pages: 15 Posted: 16 Dec 2018 Last Revised: 10 Jan 2019
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 121 (419,965)

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Tax treaties, model conventions, tax policy, international taxation, Danish income tax, Nordic multilateral tax treaty, legal history

8.

The Principle of Legality in the Context of Danish Tax Law

Copenhagen Business School, CBS LAW Research Paper No. 19-18
Number of pages: 17 Posted: 16 May 2019 Last Revised: 30 Jun 2019
Mark Orberg and Peter Koerver Schmidt
Copenhagen Business School - CBS Law and Copenhagen Business School - CBS Law
Downloads 120 (422,575)

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Principle of Legality, Non-delegation Doctrine, Constitutional Law, Danish Tax Law

9.

The Digital Transformation of Tax Systems - Progress, Pitfalls and Protection in a Danish Context

Indiana Journal of Global Legal Studies, 2022 Draft version. The final version of this paper will ultimately be published in a forthcoming issue of Indiana Journal of Global Legal Studies., Copenhagen Business School, CBS LAW Research Paper No. 22-10
Number of pages: 50 Posted: 21 Oct 2022
Louise Blichfeldt Fjord and Peter Koerver Schmidt
Copenhagen Business School and Copenhagen Business School - CBS Law
Downloads 115 (436,249)

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Digitalization, tax rights, transparency, tax administration

Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

Nordic Journal of Commercial Law, Issue 1, pp. 146-172, 2018, DOI: 10.5278/ojs.njcl.v0i1.2488 , Copenhagen Business School, CBS LAW Research Paper No. 19-03
Number of pages: 27 Posted: 16 Dec 2018
Peter Koerver Schmidt and Louise Blichfeldt Fjord
Copenhagen Business School - CBS Law and Copenhagen Business School
Downloads 102 (479,288)

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Digital intermediary platforms, international tax law, jurisdiction to tax, user participation, tax treaties

Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

Nordic Journal of Commercial Law, Issue 1, pp. 146-172, 2018, DOI: 10.5278/ojs.njcl.v0i1.2488 , Copenhagen Business School, CBS LAW Research Paper No. 19-03
Posted: 16 Dec 2018 Last Revised: 08 Jan 2019
Peter Koerver Schmidt and Louise Blichfeldt Fjord
Copenhagen Business School - CBS Law and Copenhagen Business School
Downloads 0

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Digital intermediary platforms, international tax law, jurisdiction to tax, user participation, tax treaties

11.

A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law

Intertax, 2020, vol. 48, issue 11, pp. 983-997, Kluwer Law International, Alphen aan den Rijn, Copenhagen Business School, CBS LAW Research Paper No. 21-06
Number of pages: 33 Posted: 28 Sep 2021
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 96 (495,652)

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Global anti-base erosion proposal (GloBE), EU tax law, fundamental freedoms, tax avoidance, tax competition, tax policy

12.

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
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 84 (538,915)

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Tax law, Danish law, OECD, International tax law

13.

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
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 48 (716,982)

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Legal pragmatism, Danish jurisprudence, Tax avoidance, Philosophy of law

14.

Corporate Taxation and the International Challenge

Nordic Tax Journal, Issue 2, pp. 113-131, 2014, DOI: 10.1515/ntaxj-2014-0021
Number of pages: 19 Posted: 16 Dec 2018 Last Revised: 10 Jan 2019
Peter Koerver Schmidt
Copenhagen Business School - CBS Law
Downloads 41 (763,836)

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Danish corporate taxation, base erosion and profit shifting, antiavoidance measures, EU law

15.

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
Peter Koerver Schmidt
Copenhagen Business School - CBS Law

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Responsible tax, Corporate social responsibility, Tax planning, Public tax policy