New publication by Peter Koerver Schmidt and interview with Ugebrevet Mandag Morgen

In his latest article Peter Koerver Schmidt takes a closer look at the current debate concerning fair taxation of multinational enterprises (MNEs) and the widespread public impression that some MNEs undertake aggressive tax planning. It is argued that the concept aggressive tax planning is not a settled legal concept but a rather unclear policy concept. Moreover, it is argued that the uncertainty surrounding the concept and the lack of concrete guidelines entail that MNEs have to set standards for themselves with respect to international tax planning. In this respect the article concludes that elements from the corporate social responsibility discipline may provide useful guidance.

The article was published in Tidsskrift for skatter og afgifter, 2015, pp. 1655-1665. Moreover, Peter has given an interview about the article and its topic to this week’s edition of Ugebrevet Mandag Morgen.

Read the article here.