lbfbhl
Department of Business Humanities and Law
- CBS Law
Louise Blichfeldt
Fjord
Assistant professor
Room:
POR/18.B-1.136
Tel:
+4538152681
E-mail:
lbf.bhl@cbs.dk
513094
![. .](https://www.cbs.dk/files/cbs.dk/styles/medium/public/12345_0.jpg?itok=ZZ8O3pib)
Presentation
Louise Blichtfeldt Fjord is assistant professor in tax law at Copenhagen Business School (2021- ).
She defended her doctoral thesis “Allocation of the Right to Tax Income from Digital Products and Services - A Legal Analysis of International Tax Treaty Law” in 2021. Now, she explores the effects of increased digitalization with a particular focus on new and more traditional financial instruments and tax incentives.
Primary research areas
- Corporate tax law
- International tax law
Curriculum Vitae
Link to this homepage
www.cbs.dk/en/staff/lbfbhl
Courses
Co-ordinator of the courses:
- Skatteret 1, Cand.merc.aud. (MSc in Business Economics and Auditing)
- Skatteret, HD i regnskab (Business Administration (Financial and Management Accounting)).
- Udvidet skatteret, HD i regnskab (Business Administration (Financial and Management Accounting)).
Teaches in the courses:
- Skatteret, Ha.Jur (BSc in Business Administration and Commercial Law)
- International skatteret, Cand.merc.aud. (MSc in Business Economics and Auditing)
- Skatteret 1, Cand.merc.aud. (MSc in Business Economics and Auditing)
Supervision
- PhD dissertations
- Master theses
- Bachelor projects
Selected publications
- Den skatteretlige omgåelsesklausul, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
- The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States, Intertax, vol. 49, issue 8/9
- Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings, Intertax Vol. 48, Issue 10
- Taxable Presence and Highly Digitalized Business Model, Tax Notes International, Vol. 97, No. 9, 2020, Co. Author: Jakob Bundgaard
- Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt, SR.2019.0346, SR-Skat
- Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service, World Tax Journal, vol. 11, issue 3
- Taxation of Cryptocurrencies from the Danish and Swedish Perspectives, Intertax, vol. 47, issue 5 and 7, Co. Author: Autilia Arfwidsson
- 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, 2018, Co-author: Peter Koerver Schmidt
- First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States, Intertax, 2018, Co-authors: Jakob Bundgaard and Lars Bo Aarup
Publications sorted by:
2024
Louise Blichfeldt Fjord / Skattemæssige udfordringer ved Remote Workers
In: SR-Skat, Vol. 36, No. 3, 5.2024, p. 127-136
In: SR-Skat, Vol. 36, No. 3, 5.2024, p. 127-136
Journal article > peer review
2023
Louise Blichfeldt Fjord; Mark Ørberg; Peter Koerver Schmidt / Denmark
In: Fiscal Policies to Mitigate Climate Change. ed. /Marilyne Sadowsky. Cambridge : Intersentia 2023, p. 289-309 (Ius Comparatum)
In: Fiscal Policies to Mitigate Climate Change. ed. /Marilyne Sadowsky. Cambridge : Intersentia 2023, p. 289-309 (Ius Comparatum)
Book chapter > peer review
Mark Ørberg; Louise Blichfeldt Fjord / Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive
In: Intertax, Vol. 51, No. 6-7, 2023, p. 472-486
In: Intertax, Vol. 51, No. 6-7, 2023, p. 472-486
Journal article > peer review
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls, and Protection in a Danish Context.
In: Indiana Journal of Global Legal Studies, Vol. 30, No. 1, 6.2023, p. 227-272
In: Indiana Journal of Global Legal Studies, Vol. 30, No. 1, 6.2023, p. 227-272
Journal article > peer review
2022
Jakob Bundgaard; Louise Fjord Kjærsgaard / Denmark
In: Big Data and Tax: Domestic and International Taxation of Data Driven Business. Rotterdam : International Fiscal Association 2022, p. 303-320 (Cahiers de Droit Fiscal International, Vol. 106 B)
In: Big Data and Tax: Domestic and International Taxation of Data Driven Business. Rotterdam : International Fiscal Association 2022, p. 303-320 (Cahiers de Droit Fiscal International, Vol. 106 B)
Book chapter > peer review
Louise Blichfeldt Fjord; Peter Koerver Schmidt / The Digital Transformation of Tax Systems : Progress, Pitfalls and Protection in a Danish Context.
: SSRN: Social Science Research Network 2022, 50 p. (CBS LAW Research Paper, Vol. 22-10)
: SSRN: Social Science Research Network 2022, 50 p. (CBS LAW Research Paper, Vol. 22-10)
Working paper
2021
Louise Fjord Kjærsgaard / Allocation of the Right to Tax Income from Digital Products and Services : A Legal Analysis of International Tax Treaty Law.
Frederiksberg : Copenhagen Business School [Phd] 2021, 247 p. (PhD Series, No. 27.2021)
Frederiksberg : Copenhagen Business School [Phd] 2021, 247 p. (PhD Series, No. 27.2021)
PhD thesis
Jakob Bundgaard; Louise Fjord Kjærsgaard; Michael Tell / Den skatteretlige omgåelsesklausul
København : Ex Tuto Publishing 2021, 332 p.
København : Ex Tuto Publishing 2021, 332 p.
Book
Louise Fjord Kjærsgaard; Henrik Guldhammer Nielsen; Katja Dyppel Weber / Denmark
In: Taxation and Value Creation. ed. /Werner Haslehner; Marie Lamensch. Amsterdam : IBFD 2021, p. 341-352 (EATLP International Tax Series, Vol. 19)
In: Taxation and Value Creation. ed. /Werner Haslehner; Marie Lamensch. Amsterdam : IBFD 2021, p. 341-352 (EATLP International Tax Series, Vol. 19)
Book chapter > peer review
Louise Fjord Kjærsgaard / The Ability to Pay and Economic Allegiance : Justifying Additional Allocation of Taxing Rights to Market States.
In: Intertax, Vol. 49, No. 8-9, 2021, p. 636-655
In: Intertax, Vol. 49, No. 8-9, 2021, p. 636-655
Journal article > peer review
2020
Louise Fjord Kjærsgaard / Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings
In: Intertax, Vol. 48, No. 10, 2020, p. 879-903
In: Intertax, Vol. 48, No. 10, 2020, p. 879-903
Journal article > peer review
Jakob Bundgaard; Louise Fjord Kjærsgaard / Taxable Presence and Highly Digitalized Business Models
In: Tax Notes International, Vol. 97, No. 9, 2020, p. 977-1006
In: Tax Notes International, Vol. 97, No. 9, 2020, p. 977-1006
Journal article > peer review
2019
Louise Fjord Kjærsgaard / Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
In: World Tax Journal, Vol. 11, No. 3, 8.2019, p. 379-423
In: World Tax Journal, Vol. 11, No. 3, 8.2019, p. 379-423
Journal article > peer review
Louise Fjord Kjærsgaard / Status på OECD's arbejde vedrørende digitaliseringen af økonomien : Fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer international.
In: SR-Skat, Vol. 30, No. 6, 2019, p. 346-359
In: SR-Skat, Vol. 30, No. 6, 2019, p. 346-359
Journal article > peer review
Jakob Bundgaard; Louise Fjord Kjærsgaard; Michael Tell / Status på omgåelsesklausulen i ligningslovens § 3 : Ved overgangen til Skatteundgåelsesdirektivets GAAR.
In: Skat Udland, No. 10, 2019, p. 944-953
In: Skat Udland, No. 10, 2019, p. 944-953
Journal article > peer review
Louise Fjord Kjærsgaard; Autilia Arfwidsson / Taxation of Cryptocurrencies from the Danish and Swedish Perspectives
In: Intertax, Vol. 47, No. 6-7, 2019, p. 620-634
In: Intertax, Vol. 47, No. 6-7, 2019, p. 620-634
Journal article > peer review
Louise Fjord Kjærsgaard; Michael Tell; Henrik Guldhammer Nielsen / Transfer pricing - Status på skønsmæssige ansættelser
In: Revision & Regnskabsvæsen, Vol. 88, No. 11, 11.2019, p. 62-78
In: Revision & Regnskabsvæsen, Vol. 88, No. 11, 11.2019, p. 62-78
Journal article > peer review
2018
Louise Fjord Kjærsgaard; Peter Koerver Schmidt / Allocation of the Right to Tax Income from Digital Intermediary Platforms : Challenges and Possibilities for Taxation in the Jurisdiction of the User.
In: Nordic Journal of Commercial Law, No. 1, 22.11.2018, p. 146-171
In: Nordic Journal of Commercial Law, No. 1, 22.11.2018, p. 146-171
Journal article > peer review
Jakob Bundgaard; Louise Fjord Kjærsgaard; Lars Bo Aarup / First Domestic Decisions on the 2015 Parent-subsidiary Directive GAAR Implementation : Guiding Principles for EU Member States?.
In: Intertax, Vol. 46, No. 8-9, 2018, p. 716-724
In: Intertax, Vol. 46, No. 8-9, 2018, p. 716-724
Journal article > peer review
Louise Fjord Kjærsgaard; Katja Dyppel Weber; Michael Tell / Koncernfinansiering i lyset af negative renter : En analyse af reglerne om transfer pricing og rentefradragsbegrænsning.
In: SR-Skat, Vol. 30, No. 5, 2018, p. 308-316
In: SR-Skat, Vol. 30, No. 5, 2018, p. 308-316
Journal article > peer review
2018
Louise Fjord Kjærsgaard; Katja Dyppel Weber / Skattemæssig behandling af virtuelle valutaer
In: Tidsskrift for Skatter og Afgifter, No. 2, 1.2018, p. 1-12
In: Tidsskrift for Skatter og Afgifter, No. 2, 1.2018, p. 1-12
Journal article > peer review
2017
Louise Fjord Kjærsgaard; Jakob Bundgaard / Afståelsesbeskatning ved flytning af DEMPE-funktioner
In: Tidsskrift for Skatter og Afgifter, No. 50, 12.2017, p. 5858-5861
In: Tidsskrift for Skatter og Afgifter, No. 50, 12.2017, p. 5858-5861
Journal article > peer review
Jakob Bundgaard; Louise Fjord Kjærsgaard; Lars Bo Aarup / Første afgørelse om den danske generelle omgåelsesklausul : En vidtgående, men nok ikke overraskende fortolkning af bestemmelsen.
In: Skat Udland, No. 9, 2017, p. 431-475
In: Skat Udland, No. 9, 2017, p. 431-475
Journal article > peer review
2016
Jolande Lærke Jørnsgård; Louise Fjord Kjærsgaard / Kvalifikation af betalinger for cloud computing efter OECD's modeloverenskomst
In: Skat Udland, No. 11, 2016, p. 581-590
In: Skat Udland, No. 11, 2016, p. 581-590
Journal article > peer review
More results... (total 24 results)
2018
Louise Fjord Kjærsgaard; Jakob Bundgaard / Knudrede skatteregler udfordrer potentialet i ICO's
In: Børsen, 8.5.2018
In: Børsen, 8.5.2018
Contribution to newspaper - Feature article
Louise Fjord Kjærsgaard; Katja Dyppel Weber / Stadig usikkerhed om skat på bitcoin
In: Børsen, 14.3.2018, p. 4
In: Børsen, 14.3.2018, p. 4
Contribution to newspaper - Feature article
Louise Fjord Kjærsgaard; Katja Dyppel Weber / Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning
In: Børsen, 11.4.2018
In: Børsen, 11.4.2018
Contribution to newspaper - Comment/debate
2023
Guide til kryptovaluta: Sådan undgår du skattesmæk og svindlere
25/11/2023 // Berlingske // Joachim Ploug Hansen
Skattestyrelsen snager lige nu i MobilePay: Det tjekker de for
10/11/2023 // Fagbladet3f.dk // Niels Stoktoft Overgaard
Outside activities
- CORIT Advisory P/S, 5 years of activity, Consultancy