Peter Koerver Schmidt in European Taxation journal with co-authored article

Professor Peter Koerver Schmidt is a co-author of the article “Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective”, which was published in the journal European Taxation (2021, vol. 61, issue 10) this week.

Together with Professor Juha Lindgren from University of Vaasa and Associate Professor David Kleist from Gothenburg University, he analyzes the implementation of the controlled foreign company (CFC) rules in the ATAD in the Nordic Member States. In addition to comparing the amended CFC regimes of Sweden, Finland and Denmark, the article also discusses these regimes’ relationship with EU primary law and the expected impact of the OECD’s work on Pillar Two.

 

The article is available of charge here.