Forum for Tax Law

CBS LAW - Forum for Teaching, Dissemination and Legal Dogmatic Research in Tax Law

Introduction to the Forum for Tax Law

Forum for Tax Law facilitates collaboration between the faculty affiliated with tax law at CBS LAW. The main purpose with the Forum is to coordinate and showcase the broad variety of tax law activities that make up CBS LAW, which includes teaching, dissemination, research, and events concerning tax law. As it appears below, the Forum group members teach in a wide range of tax law courses that are offered across various CBS programmes. Apart from teaching at CBS, they also arrange national as well as international conferences and seminars, they participate in and disseminate at research seminars both nationally as well as internationally, and they publish research in widely acknowledged research journals. 

Members of the Forum:  

Professor Peter Koerver Schmidt
Peter Koerver Schmidt
Professor Peter Koerver Schmidt
Professor Jane Bolander

Professor Jane Bolander
Associate Professor Michael Tell

Associate Professor Michael Tell
Assistant Professor Louise Blichfeldt Fjord
Louise Fjord Kjaersgaard
Assistant Professor Louise Blichfeldt Fjord
Assistant Professor Jeroen Lammers 
Jeroen Lammers
Assistant Professor Jeroen Lammers 
Postdoc Siddhesh Rao

Postdoc Siddhesh Rao 

PhD Fellow Maria Wriedt Keller
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PhD Fellow Maria Wriedt Keller

Events

 

Previous Events

2024

TaxTalk 29. Maj

Onsdag den 29. maj 2024 fra 16.00 til ca. 18.15 i auditorium C.0.33, stueetagen ved hovedindgangen til Dalgas Have 15, Frederiksberg.

Der vil indledningsvist være en kort præsentation af to nye fag på Master i Skat. 

Efter introduktion til emnet ved studieleder, Professor Jane Bolander, vil TaxTalk stille skarpt på nogle centrale områder,bl.a. følgende:

•    Bevis i skatte- og skattestrafferetten
•    Bevis for fradragsberettigede udgifter til forsøg og forskning
•    Særlige bevisbyrdemæssige udfordringer

OPLÆGSHOLDERNE ER:

  • Professor, dr.jur. Jan Pedersen, Aarhus Universitet
  • Partner Jakob Krogsøe, Advokatfirmaet Gorrissen Federspiel
  • Partner Steffen Sværke, Advokatfirmaet Poul Schmith/Kammeradvokaten
  • Professor, lic.polit, Michael Møller, Department of finance, CBS

Tilmeld dig her

 

Danish-Swedish Tax Network 2024

CBS skal i år være vært for Danish-Swedish Tax Network 2024 fra den 19-20 august.

Hovedemnerne vil være skæringslinjen mellem skatteret og entrepreneurship. Dertil vil der også være tid til at høre om skattenyheder fra både Danmark og Sverige og nye PhD projekter.

Du kan finde programmet her: PDF icon Program

Slides fra netværksdagen:

PDF icon Andrew Popp

PDF icon Inge Langhave

PDF icon Jakob Bundgaard

PDF icon Jeroen Lammers og Peter Koerver Schmidt

PDF icon Jeroen Lammers og Peter Koerver Schmidt 2

PDF icon Joana Pedroso

PDF icon Lenni Hangaard Jensen

PDF icon Mats Tjernberg

PDF icon Nathalie Roloff Monjoin

PDF icon Stefan Olsson

 

CBS Annual International Tax Conference 2024

Join us at CBS LAW for the CBS Annual International Tax Conference 2024 on 21 November. This year’s conference will explore from a Nordic perspective, how to navigate recent tax policy developments while pursuing Nordic-style growth—a model characterized by social inclusivity, sustainable practices, and market competitiveness, with an emphasis on trust, welfare, and overall well-being.

The recent EU report on “The Future of European Competitiveness” gives off a clear warning signal: European growth has been slowing since the beginning of the 21st century. Since 2000, real disposable income growth in the United States has been double that of the European Union. In the same period, the innovation gap between the US and the EU has widened, and the EU has become more geopolitically vulnerable due to its dependency on other countries in strategic areas. The report highlights the critical need for investment in growth to overcome these challenges and to prevent the EU falling further behind.

At the same time, over the last 20 years many new national and international tax rules have been introduced. Many of these tax measures have either had as their goal to discourage certain practices, to prevent abuse and avoidance, or to introduce extra reporting and disclosure requirements. As such, these developments in tax might be seen to run counter to achieving growth in the EU.

Our conference will address challenges posed by recent tax developments in light of Europe's slowing growth and provide insights on whether the recent tax developments may prove an asset to achieving Nordic-style, sustainable and inclusive growth.

The event will feature presentations and panel discussions by leading experts and practitioners who will address this theme from their own unique vantage point. The speakers include:

  • Philip Baker KC (Field Court Tax Chambers and University of Oxford)
  • Dirk Jan Sinke (Dutch Business Confederation)
  • Jakob Bundgaard (Corit Advisory)
  • Elin Sarai (NHH Norwegian School of Economics)

You can see the entire presentation PDF icon here.

This is an excellent opportunity to connect with colleagues in tax law and gain insights from top professionals in the field. We welcome participants from the private sector, public authorities, and academia. We especially invite CBS students to be a part of this event on how to drive inclusive and sustainable growth in the Nordics.

The event will run from 13:00 to 17:00 at Copenhagen Business School, Solbjerg Plads 3 (Auditorium SPs14), followed by a reception for further networking.

You can sign up for the event here.

2023

Seminar 15 December: 'Harmonising treaty-based anti-tax avoidance' with Visiting PhD Scholar Evan Collins

In this seminar, Evan Collins, will outline how a comparative view of general anti-avoidance rules can help us to understand the challenges to harmonising the Principal Purpose Test (PPT), a treaty-based general anti-avoidance rule (GAAR) which is now included in many tax treaties. The seminar will reflect on the text, design and purpose of the PPT, as well that of the GAARs from New Zealand and Canada, and recent case-law developments from these countries.

Bio:

Evan Collins is a Doctoral Student in Financial Law at the Faculty of Law at Lund University. His research seeks to analyse the Principal Purpose Test (PPT) a general anti-avoidance rule incorporated into many double taxation agreements as a result of the OECD Base Erosion and Profit Shifting project. The method of analysis is comparative law, and through researching the general anti-avoidance rules of New Zealand, Canada, Ireland and the United Kingdom, the goal of the research is to understand how the PPT might be applied within different states, and what challenges there may be to harmonizing the PPTs application across signatory states.


CBS Annual International Tax Conference 2023 

The conference took place on 15 November 2023.
For program information.

You can find the full presentation here:PDF icon annual_cbs_international_tax_conference_2023_final.pdf

 

PhD Seminar with Visiting PhD Scholar Caroline Thomsen - 17 August 2023 

Visiting PhD Scholar Caroline Thomsen – 'Implementeringen af reglerne om global minimumsbeskatning'.

You can find the full presentation here.

 

Tax Talk 2023

TaxTalk 2023 -- Skatteretten er et masseafgørelsesområde, hvor en række spørgsmål skal afgøres for et stort antal skatteydere. På grund af den store mængde kan ikke alle forhold individuelt behandles af fysiske personer. Der er store økonomiske gevinster ved at få mange af disse sager automatiseret. Automatiseringen vil imidlertid presse nogle borgeres retssikkerhed, idet ikke alle har samme forhold og forudsætninger – men hvor går grænsen?

Tidspunkt: Onsdag den 10. maj 2023 fra 16.00 til ca. 18.00 i auditorium C.0.33, stueetagen ved hovedingangen til Dalgas Have 15, Frederiksberg.

Information: https://efteruddannelse.cbs.dk/master/programmer/master-i-skat/events/taxtalk-2023.

2022

 

Dissemination

2024
  • The postgraduate programme Master i Skat has been extended to include a course on ‘International Corporate Tax Policy’, which will be taught by Assistant Professor Jeroen Lammers starting Spring Semester 2024. You can read more about the new course and register here.
  • From 6-8 June, Professor Peter Koerver Schmidt participated in the annual congress of the European Association of Tax Law Professors (EATLP). This year the congress took place at the University of Antwerp, and the overall topic was “Taxation and Inequalities”. Peter had — together with Assistant Professor Louise Blichfeldt Fjord — prepared the national report for Denmark. Peter also participated in a panel discussion on “Tax Policy and Inequality” and made a presentation on the topic of “Taxation and intergenerational justice”. You can access his slides here: PDF icon Taxation and Intergenerational Equity.pdf
  • On 29 June 2024, Assistant Professor Jeroen Lammers presented his article, "Breaking the Double Tax Paradigm," co-authored with Assistant Professor Tarcisio Diniz Magalhaes from the University of Antwerp. The article can be found in the IBFD World Tax Journal (Vol. 16, No. 1, 2024). This presentation took place at the Annual Academic Symposium hosted by the Oxford University Centre for Business Taxation from 27 to 29 June 2024.
  • New text book release by Peter Koerver Schmidt; Michael Tell; Katja Dyppel Weber / International skatteret : I et dansk perspektiv. 3 edition. Copenhagen: Hans Reitzels Forlag 2024

 

2023

2022

Research

2024

2023

2022

Impact 

2024

Skatterådet:

Skattelovrådet:
Professor Peter Koerver Schmidt er medlem af Skattelovrådet. Skattelovrådet fokuserer retssikkerhed, forenkling og undersøger emner efter anmodning fra skatteministeren. Professor Peter Koerver Schmidt har været medunderskriver på en rapport fra 2024 med titlen "Rapport om finansielle kryptoaktiver". Du kan læse den her.

 

2023

Skatterådet
Professor Jane Bolander har siden 2020 været formand for Skatterådet. Sammen med en række af andre nøje udvalgte medlemmer, som er udvalgt af Folketinget, skatteministeren, er Skatterådets primære opgave at træffe afgørelser om bindende svar i principielle sager samt andre afgørelser om andre forhold, hvor rådet i medhør af loven er tillagt kompetence, således f.eks. befordringsgodtgørelser. Skatterådet udgiver hvert år en beretning om rådets arbejde i det foregående år. Professor Jane Bolander skriver i den forbindelse bl.a. forordene. Du kan se årsberetningerne her.

PDF icon Skatterådets Årsberetning 2023

2022

Skatterådet:

PDF icon Skatterådets Årsberetning 2022

Skattelovrådet:
Professor Peter Koerver Schmidt er medlem af Skattelovrådet. Skattelovrådet fokuserer retssikkerhed, forenkling og undersøger emner efter anmodning fra skatteministeren. Professor Peter Koerver Schmidt har været medunderskriver på en rapport fra 2022 med titlen, "Den tredje gruppe på arbejdsmarkedet", du kan læse mere om den her. 

 Grants 

2024

Funding from the FSR Foundation:
Forum for Tax Law has received funding from the FSR Foundation, which will be used to organize a research seminar in August 2024 under the auspices of the Danish-Swedish Tax Network and in connection to the cross-disciplinary research project anchored at the Department of Business Humanities and Law: 'Rethinking entrepreneurship'. 

2023

Grant by the Carlsberg Foundation:
In connection to Professor Christina Lubinski's (BHL) 20 million DKK grant by the Carlsberg Foundation for the research project '
the Entrepreneurial Age: Rethinking Entrepreneurship in Society',  Professor WSR Peter Koerver Schmidt and the rest of the Forum for Tax Law aim to make a significant contribution to the project in connection to tax law.

2022

NTRC grant:
The Nordic Tax Research Council generously decided to grant us funding for the annual CBS International Tax Conference on ‘Cross-Border Issues of Tax Policies Preventing Climate Change’. With the help of NTRC, we were able to host a prime conference with many international speakers.

Tax Law Courses in CBS Programmes

BSc in Business Administration and Commercial Law (HA(jur.)) and MSc in Business Administration and Commercial Law (cand.merc.(jur.))

Graduate Diploma in Business Administration (HD (regnskab))

Guidelines for Supervision of Theses Concerning Tax Law

Supervision Guidelines 2023-2024

PDF icon vejledning_i_skatteret_-_bilag_1_2023-2024.pdf

Sidst opdateret: CBS LAW // 16/12/2024