PETER KOERVER SCHMIDT

Posted on by Simone Kronborg Riis

PETER KOERVER SCHMIDT

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

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

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 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. Subsequently, Peter has authored multiple books as well as articles in acknowledged law journals.

Professional experience

2023 –              Professor, Law Department, Copenhagen Business School

2019 – 2023    Professor with special responsibilities, Law Department, Copenhagen Business School
2018 –               Academic Advisor, CORIT Advisory and CORIT Academic
2014 – 2018     Technical Advisor, CORIT Advisory and CORIT Academic
2016 – 2019     Associate Professor, Law Department, Copenhagen Business School
2016                  Visiting Researcher at New York University, School of Law, The International Tax Program
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

2024

  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (3. edition 2024), co-authors: Katja Dyppel Weber and Michael Tell.
  • “Simplificering og harmonisering af selskabsbeskatningen i EU – Kommissionen gør endnu et forsøg”, SR-Skat, no. 1, Karnov.

2023

  • Constitutional Limits on Taxation in Denmark, Review of International and European Economic Law, Vol. 2, No. 3, 2023, p. 92-103, Co-author: Mark Ørberg.
  • Formuebeskatning i Danmark : Aktuel debat om en gammel kending, Juristen, Vol. 105, No. 1, 4.2023, p. 34-42.
  • Driftsomkostninger og andre fradrag + Internationale forhold, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen, Djøf Forlag 2023, p. 79-96 og 473-502, Co-authors: Christian Skovgaard Hansen, Troels Michael Lilja & Michael Tell
  • The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Louise Blichfeldt Fjord.

2022

  • Tax History – Danish National Report, in “EATLP International Tax Series”, vol. 20, 2022, p. 243-262, edited by Peter Essers, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: Helle Vogt and Jacob Graff Nielsen.
  • Beskatning af arv og gaver med fokus på overdragelse af erhvervsvirksomhed inden for familien – forskelle i den dansk-svenske retsudvikling, in: ”Festskrift til Robert Påhlsson”, 2022, p. 277-293, edited by Nick Dimitrievski et al., Iustus förlag, Uppsala.

  • Direktivforslaget om global minimumsbeskatning i lyset af den fri etableringsret, SR-skat, vol. 03.

2021

  • Implementeringen af skatteundgåelsesdirektivets CFC-regler i dansk ret – en retlig analyse med komparative og EU-retlige overvejelser, SR-skat, 2021, no. 33, issue 6, p. 255-270, Karnov Group, Copenhagen.
  • Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?, Nordic Tax Journal, no. 20, issue 1, pp. 29-44,  Sciendo – De Gruyter Open, Warsaw.
  • Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation,  no. 61, issue 10, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: David Kleist and Juha Lindgren.

2020

  • “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, p. 59-86.
  • “Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?”, Nordic Tax Journal, (16 pages).
  • “A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law”, Intertax, no. 48, issue 11, pp. 983-997, Kluwer Law International, Alphen aan den Rijn.
  • “International skatteret – I et dansk perspektiv”, Hans Reitzels Forlag (2. edition 2020), co-authors: Katja Dyppel Weber and Michael Tell.
  • “Reconstructing the Treaty Network– Danish Branch Report”, SSRN.
  • “Responsible Tax in Multinational Enterprises – Why and How?”, SSRN, No. 20-02, (24 pages).
  • “The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment”, in Tax Sustainability in an EU and International Context, IBFD.
  • “Implementing Key BEPS Actions: Where Do We Stand?”, Danish report, IBFD (7 pages), co-author: Jakob Bundgaard.

2019

  • “Abuse and Avoidance – A Contemporary Analysis of Danish Tax Law”, European and International Journal of Tax Law, issue 4, p. 489-499, (22 pages).
  • “Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model”, Nordic Tax Journal, (25 pages).
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 0053 (10 pages), co-author: Jakob Bundgaard and Michael Tell.

2018

  • “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, (26 pages), co-author: Louise Fjord Kjærsgaard.
  • “The Creation of a Permanent Establishment Through the Use of Subcontracting – A new Danish Ruling Adds to the Discussion”, Intertax, vol. 46, issue 2, pp. 172-176.
  • “The Emergence of Denmark’s Tax Treaty Network — A Historical View”, Nordic Tax Journal, issue 1, pp. 49-63.
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup.

2017

  • “Erhvervsretlige emner 1917-2017”, (1. edition 2017) Djøf forlag (Co-author), (p. 225-254).
  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, IBFD, Vol. 15, p. 261-284, co-author: Jakob Bundgaard.
  • “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”, SR-SKAT 6/2016, (7 pages), co-author Jakob Bundgaard.
  • “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”, SR-SKAT nr. 2016-3, (13 pages), Cco-author: Jakob Bundgaard.
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, European Association of Tax Law Professors, National Reports, Denmark, (21 pages), co-author: Jakob Bundgaard.
  • “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Wolters Kluwer, (10 pages).

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-author), (p. 291-306).
  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-author), (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”, SU 2015, 38, February 2015, (8 pages), co-author: Jakob Bundgaard.

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), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Katja Dyppel Weber & Michael Tell.
    “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).