Peter Koerver Schmidt

Peter Koerver Schmidt
Academic Advisor, Associate Professor, Ph.D.

E-mail: pks@corit.dk
Mobile: +45 23 63 85 88

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Peter has experience on all matters within corporate tax and possesses significant technical and academic competences. He is broadly respected for his knowledge within international tax, M&A, corporate restructurings and anti-avoidance legislation. Moreover, Peter has extensive knowledge of EU tax law.  In 2013 he successfully defended a PhD thesis concerning taxation of controlled foreign companies.


Professional experience

2016- Associate Professor, Law Department, Copenhagen Business School

2016  Visiting Researcher at New York University, School of Law, The International Tax Program.

2014 – Technical Advisor, CORIT Advisory and CORIT Academic

2013 – 2016: Assistant Professor, Copenhagen Business School, Law Department

2013 – 2014 Senior Associate, CORIT Advisory and CORIT Academic

2009 – 2013 Tax Manager, Deloitte, Cross Border Tax, Copenhagen

2008 – 2009 Senior Tax Consultant, Deloitte, Transaction Services (M&A)

2007 – 2008 Stagiaire, European Commission, Directorate-General for Taxation and Customs Union

2004 – 2007 Tax Consultant, Deloitte, Corporate Tax (Small and Medium sized Enterprises)

2004 Legal Assistant, Bech-Bruun Law Firm, Tax Department


Education

2013 PhD in tax law, Copenhagen Business School, Law Department, Doctoral School of LIMAC

2012 Visiting Scholar, University of California at Berkeley, Berkeley Law School (Boalt Hall)

2005 Master of Science in Business Administration and Commercial Law, Copenhagen Business School

2003 Erasmus student, Universitá Commerciale L. Bocconi, Milan


Publications

2017

  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, Co-author: Jakob Bundgaard, IBFD, Vol. 15, p. 261-284
  • “Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse – justeret fokus i kommissionens harmoniseringsbestræbelser på selskabsskatteområdet”, Skat Udland, SU 2017, 83, Karnov Group (8 pages)

2016

  • Den digitale økonomi som skatteretlig udfordring” in Liber Amicorum Peter Møgelvang Hansen, 2016, pp. 489-508, edited by Børge Dahl, Thomas Riis and Jan Trzaskowski, Ex Tuto Publishing.
  • “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU” Co-author Jakob Bundgaard, SR-SKAT 6/2016 (7 pages)
  • “Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment” Nordic Tax Journal, May 2016 (26 pages)
  • “Kommissionens forslag til et Anti-Tax Avoidance Directive”, Co-auther: Jakob Bundgaard, SR-SKAT nr. 2016-3 (13 pages)
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, Co-auther: Jakob Bundgaard, European Association of Tax Law Professors, National Reports, Denmark (21 page)
  • “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Peter Koerver Schmidt, Wolters Kluwer (10 pages)

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-auther), (p. 291-306).
  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-auther), (p. 85-132 and 133-156).
  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (1. edition 2015). Co-authors: Michael Tell and Katja Dyppel Weber.
  • “Når multinationale selskaber skal betale en fair andel i skat”, TfS 2015 238, April 2015 (11 pages).
  • “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, Co-author: Jakob Bundgaard, SU 2015, 38, February 2015 (8 pages).

2014

  • “Øvrige værnsreglers betydning ved dansk CFC-beskatning”, SR-SKAT, November 2014 (6 pages).
  • “Corporate Taxation and the International Challenge”, Nordic Tax Journal 2014 issue 2 pp. 113-131, October 2014 (19 pages).
  • “Definitionen af CFC-indkomst og adgangen til dispensation – en kommentar til to nyere afgørelser”, SR-SKAT nr.  3  p.  162 et seq, June 2014 (6 pages).
  • “Tax Risk Management”, (Country Chapter), Co-authors: Bundgaard, Gianelli, Dyppel &Tell, IBFD, March 2014 (20 pages).
  • “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014 (9 pages).
  • “Are the Danish CFC Rules in Conflict with the Freedom of Establishment? – An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law”, European Taxation vol.  54, no.  1, January 2014 (7 pages).
2013
  • “Dansk CFC-beskatning – i et internationalt og komparativt perspektiv”, Karnov Group, 2013.
  • “The Taxation of Foreign Passive Income for Groups of Companies” (Danish branch report). Prepared for the 67th IFA Congress held in Copenhagen. Published in Cahiers de droit fiscal international, Vol. 98a, 2013, p. 259-277. Sdu Fiscale & Financiële Uitgivers.
  • “Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit Gemeinshafts- und Abkommensrecht”, Internationales Steuerrecht (IStR), 2013, p. 417-423. Co-author Markus Schneider.
2012
  • ”Danske CFC-regler og dobbeltbeskatningsoverenskomster”, SR-Skat, 2012, no. 5(p. 307-327).
2011
  • ”Dispensation fra CFC-reglerne for selskaber”, Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – p. 903-914).
  • ”CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase”, Revision & Regnskabsvæsen (RR 2011, no. 7, p. 40-49). Co-author Jakob Bundgaard.
  • ”En fælleseuropæisk konsolideret selskabsskattebase”, INSPI (2011, no. 7/8, p. 6-13). Co-author Jakob Bundgaard.
2010
  • ”Kapitalfonde i dansk og international skatteret”, 2010, Ex Tuto Publishing (p. 70-94 and p. 225-244). Editor Jakob Bundgaard.
  • “Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions” (Danish branch report). Prepared for the 64th IFA Congress held in Rome. Published in Cahiers de droit fiscal international, Vol. 95a, 2010, p. 261-279. Sdu Fiscale & Financiële Uitgivers. Co-author Jakob Bundgaard.
  • ”Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – p. 625-631). Co-author Jakob Bundgaard.
2009
  • ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – p. 2747-2760), Co-author Jakob Bundgaard.
2008
  • ”Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen”, Revision & Regnskabsvæsen (RR, 2008, no. 11, p. 64-72). Co-author Per Randrup Mikkelsen.
  • ”En fælles EU-selskabsskattebase”, Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – p. 95-101).
  • ”M&A Tax Fundamentals”, 2008, International Bureau of Fiscal Documentation (p. 63-72). Editor Anuschka Bakker.
  • ”Immaterialret – indhold, værdiansættelse og skat”, 2008, Thomson Reuters (p. 367-412). Co-author Jakob Bundgaard, editor Lars Karnøe.
2005-2007
  • ”Overdragelse af aktier med skattemæssig succession – pengetankreglen”, Tidsskrift for skatter og afgifter (TfS 2007, 671 – p. 2805-2810). Co-author Per Randrup Mikkelsen.
  • ”Medarbejderobligationer”, INSPI (2007, no. 3, p. 16-19). Co-author Søren Keller.
  • ”Beskatning af foreninger”, IUR-Information (2005, no. 9, p. 8-10).