Peter Koerver Schmidt

Copenhagen Business School - CBS Law

Associate Professor

Porcelaenshave 18B, 1

Frederiksberg 2000

Denmark

SCHOLARLY PAPERS

7

DOWNLOADS

147

CITATIONS

0

Scholarly Papers (7)

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 53 (371,410)

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

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 Fjord Kjærsgaard
Copenhagen Business School - CBS Law and Copenhagen Business School
Downloads 28 (481,055)

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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 Fjord Kjærsgaard
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

3.

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 23 (494,678)

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

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 14 (546,291)

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

5.

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: 21 May 2019
Mark Orberg and Peter Koerver Schmidt
Copenhagen Business School - CBS Law and Copenhagen Business School - CBS Law
Downloads 13 (552,249)

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

6.

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 12 (558,095)

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

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 4 (607,709)

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