Peter Koerver Schmidt
Professor
Telephone
Office: +4538152635
Departments
Department of Business Humanities and Law
Room: POR/18.B-1.118
Law
Tax law
Society
Primary research areas
Danish Tax Law
Deducing valid law through systematic and thorough analysis of relevant legal sources.
International Tax Planning and Anti-Avoidance Rules
Interpretation and application of general anti-avoidance rules (GAAR’s) and specific anti-avoidance rules (SAAR’s).
Taxation and inequality
Design and application of rules on taxation of wealth and wealth transfers.
EU and International Tax Law
Alignment with requirements in EU law and tax treaties.
What excites me most about tax law is that it affects everyone, everywhere, in (almost) everything we do. Tax law is complex, vast, and a cornerstone of our society
My research helps:
Taxpayers to better understand the legislation
Courts and the tax administration to apply the law
Policymakers to evaluate and design expedient tax rules
Recent research projects
Rethinking Entrepreneurship
What is the influence of entrepreneurialism beyond the marketplace? How does entrepreneurialism shape our understanding of social inequality, careers, and grand societal challenges?
https://www.rethinkingentrepreneurship.com/
Interpretation of Tax Legislation
We explore methodological differences and similarities between countries' interpretation of tax legislation. Our output will be a General Report presented at the Congress of EATLP in Athens, 2026.
https://www.eatlp.org/
Outside activities
Member of The Danish Tax Law Council, 2021–present
The Tax Law Council is an independent, permanent committee focusing on legal certainty and simplification.
Link to the website of the Tax Law Council
Professor II, University of Bergen – Faculty of Law, 2023–present
Supporting younger tax law scholars and facilitating research meetings, PhD courses, and seminars.
Link to the website of the University of Bergen – Faculty of Law
Academic Advisor, CORIT Advisory, 2017–present
Speaking at client events, and participation in writing projects, e.g. co-authoring articles for journals and books.
Link to the website of CORIT Advisory
Subject Consultant, DJØF Forlag, 2022–present
Advising the publisher about needs and opportunities in the market for publication of research and textbooks in tax law.
Link to the website of DJOEF Publishing