PhD defence: Louise Fjord Kjærsgaard

The thesis is based on five articles published in international tax journals from 2018 to 2021. The thesis contains a legal dogmatic analysis of the allocation of taxing rights to cross-border income generated from the provision of digital products and services from a tax treaty perspective. The topicality of this subject is founded on the current digitalization of the economy which has been considered as enabling monetization in multiple new ways that raise questions regarding the rationale behind existing principles for allocating taxing rights. Considering the findings on the allocation of taxing rights and recognizing the ongoing debate within the field of international taxation, a legal rationale for why market states should be allocated more taxing rights is provided.

Primary Supervisor:
Professor Peter Koerver Schmidt
Department of Management, Politics and Philosophy
Copenhagen Business School

Secondary Supervisor:
Professor Jane Bolander
Department of Management, Politics and Philosophy
Copenhagen Business School

Assessment Committee:
Professor Søren Sandfeld Jacobsen (Chair)
Department of Management, Politics and Philosophy
Copenhagen Business School

Professor Marjaana Helminnen
Faculty of Law
University of Helsinki

Associate Professor Eivind Furuseth
Department of Law and Governance
Norwegian Business School

Thesis:
The thesis will be available from research.cbs.dk

Reception:
The CBS PhD School will host a reception, which will take place immediately after the defence in FUHU executive room (3rd floor, above the canteen, Solbjerg Plads).