Research Output

2019

Paramount Clause and Codification of International Shipping Law

Fernández, J. E., 2019, In : Journal of Maritime Law and Commerce. 50, 1, p. 45-89 45 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Partnering Contracts and the inefficient Nash Equilibrium

Tvarnø, C. D. & Schleimann, H., 2019, Frederiksberg: Copenhagen Business School [wp], 17 p. (Copenhagen Business School Law Research Paper Series; No. 19-13).

Research output: Working paperResearch

Open Access
File
44 Downloads (Pure)

Permanent Establishment for Investors in Private Equity Funds: A Legal Analysis in Light of the Changes to the OECD Model (2017)

Schmidt, P. K., 2019, In : Nordic Tax Journal. 1, p. 16-40 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
33 Downloads (Pure)

Personselskab: Selvstændigt skattesubjekt eller skattetransparent?

Lilja, T. M., 2019, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. Skovgaard Hansen, C. & Lilja, T. M. (eds.). 2. ed. København: Djøf Forlag, p. 365-377 13 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Personselskaber i en selskabsretlig kontekst

Lilja, T. M., 2019, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. Skovgaard Hansen, C. & Lilja, T. M. (eds.). 2. ed. København: Djøf Forlag, p. 279-319 41 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Personselskaberne i anden retlig henseende

Lilja, T. M., 2019, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. Skovgaard Hansen, C. & Lilja, T. M. (eds.). 2. ed. København: Djøf Forlag, p. 321-339 19 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Personselskabsdeltagelse

Lilja, T. M., 2019, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. Skovgaard Hansen, C. & Lilja, T. M. (eds.). 2. ed. København: Djøf Forlag, p. 341-363 23 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Platform Intermediaries in the Sharing Economy: Questions of Liability and Remedy

Østergaard, K. & Sandfeld Jakobsen, S., 2019, In : Nordic Journal of Commercial Law. p. 21-41 21 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
2 Downloads (Pure)

Political (Tax) Equity in a Global Context: Voting Rights Compared to Income Taxation and Welfare Benefits from the Swedish Perspective

Lind, Y., 2019, Munich: Max-Planck-Institut für Gesellschaftsforschung, 24 p. (Working Paper of the Max Planck Institute for Tax Law and Public Finance; No. 2019-14).

Research output: Working paperResearch

Preventing Risks from Illegal Online Gambling Using Effective Legal Design on Landing Pages

Schmidt-Kessen, M. J., Hörnle, J. & Littler, A., 2019, In : Journal of Open Access to Law. 7, 1, 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Property and Its Limits

Lindskoug, P., 2019, Nordic Law in European Context. Letto-Vanamo, P., Tamm, D. & Gram Mortensen, B. O. (eds.). Cham: Springer, p. 135-151 (Ius Gentium: Comparative Perspectives on Law and Justice, Vol. 73).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Psykisk strafferet

Lando, H., 15 Feb 2019, In : Weekendavisen. p. 15

Research output: Contribution to journalContribution to newspaper - Comment/debateCommunication

Realisationskriterier og berigtigelsesformer

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 441-483 43 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Regulating Online Advertising for Gambling – once the Genie is out of the Bottle … 

Hörnle, J., Schmidt-Kessen, M. J., Littler, A. & Padumadasa, E., Oct 2019, In : Information and Communications Technology Law. 28, 3, p. 311-334 24 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Regulating the Externality of Money Laundering: Halfway There

Rose, K., 2019, Frederiksberg: CBS LAW. Copenhagen Business School, 13 p. (Working Paper; No. 19-12).

Research output: Working paperResearch

Rekonstruktion

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 1109-1134 26 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Renter og kursgevinster

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 555-595 41 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Retskilder og fortolkning

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 103-130 28 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Retssikkerhedsmæssige udfordringer for skatteadministration og rådgivere på vegne af borgere og virksomheder

Mortensen, F., Bolander, J., Bøgh Larsen, M., Pedersen, J., Thygesen, L. & Vinther, N., 2019, In : SR-Skat. 31, 3, p. 142-143 2 p., SR.2019.142.

Research output: Contribution to journalEditorialResearch

Rule Making in the Digital Economy: Overcoming Functional Equivalence as a Regulatory Principle in the EU

Savin, A., 2019, In : Journal of Internet Law. 22, 8, p. 3-15 13 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Særskilte vederlag

Skovgaard Hansen, C., 2019, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. Skovgaard Hansen, C. & Lilja, T. M. (eds.). 2. ed. København: Djøf Forlag, p. 435-444 10 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Selskabsretlig behandling af afhændelse af egne aktier

Lilja, T. M., 2019, Egne aktier. Lilja, T. M. (ed.). København: Karnov Group, p. 103-110 8 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Selskabsretlig behandling af køb og besiddelse af egne aktier

Lilja, T. M., 2019, Egne aktier. Lilja, T. M. (ed.). København: Karnov Group, p. 77-102 26 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Should Submission Deadlines for Annual Reports be Harmonized?

Lilja, T. M., 2019, SSRN: Social Science Research Network, (Copenhagen Business School Law Research Paper Series; No. 19-41).

Research output: Working paperResearch

Skal iværksætterne betale prisen for bankernes hvidvask?

Lilja, T. M., May 2019, In : Iværksætteren. 2, p. 20-22 3 p.

Research output: Contribution to journalContribution to newspaper - Comment/debateCommunication

Open Access

Skatteberegninger for personer og indkomstbegreber med relation hertil

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 183-207 25 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Skatternes opkrævning og inddrivning

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 1307-1332 26 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Smart Contracts: Reducing Risks in Economic Exchange with No-party Trust?

Eenmaa-Dimitrieva, H. & Schmidt-Kessen, M. J., Jun 2019, In : European Journal of Risk Regulation. 10, 2, p. 245-262 18 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
9 Downloads (Pure)

Status på omgåelsesklausulen i ligningslovens § 3: Ved overgangen til Skatteundgåelsesdirektivets GAAR

Bundgaard, J., Kjærsgaard, L. F. & Tell, M., 2019, In : Skat Udland. 10, p. 944-953 10 p., 172.

Research output: Contribution to journalJournal articleResearch

Open Access

Taxation, General Anti-avoidance Rules and Corporate Social Responsibility

Schmidt, P. K. & Buhmann, K., 2019, Fair Taxation and Corporate Social Responsibility. Elgaard, K. K. E., Feldthusen, R. K., Hilling, A. & Kukkonen, M. (eds.). København: Ex Tuto Publishing, p. 227-260

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Taxation of Cryptocurrencies from the Danish and Swedish Perspectives

Kjærsgaard, L. F. & Arfwidsson, A., 2019, In : Intertax. 47, 6/7, p. 620-634 15 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
1 Downloads (Pure)

The Problem of Regulating the Easy Way Out: EU Money Laundering Regulation

Rose, K. J., 2019, In : Journal of Money Laundering Control. 22, 4, p. 666-677 12 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Transfer pricing - Status på skønsmæssige ansættelser

Kjærsgaard, L. F., Tell, M. & Guldhammer Nielsen, H., Nov 2019, In : Revision & Regnskabsvæsen. 88, 11, p. 62-78 17 p., RR.11.2019.62.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Tyveri ved højlys dag: Majoritetsmisbrug i fåmandsselskaber

Lilja, T. M., Elgaard Christensen, C. & Høj Hansen, M., 2019, In : Nordisk Tidsskrift for Selskabsret. 21, 3, p. 52-75 24 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Værdiansættelse af dødsboers ejendomme

Bolander, J., 2019, In : SR-Skat. 30, 6, p. 319-321 3 p., SR.2019.319.

Research output: Contribution to journalJournal articleResearch

Ydelse mellem selskab og selskabsdeltager

Bolander, J., 2019, Lærebog om indkomstskat. Michelsen, A., Bolander, J., Madsen, L., Laursen, A. N. & Langhave, I. (eds.). København: Djøf Forlag, p. 1023-1060 38 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

2018

Abonnementsfælder: I grænselandet mellem markedsføringsret og strafferet

Trzaskowski, J., 2018, I forskningens og formidlingens tjeneste: Festskrift til Professor Lars Bo Langsted. Bønsing, S., Elholm, T., Jakobsen, S. S. & Lentz, L. W. (eds.). København: Ex Tuto Publishing, p. 365-386

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Abuse and Avoidance: A Contemporary Analysis of Danish Tax Law

Schmidt, P. K., 2018, In : Revue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law. 4 , p. 489-499 11 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
17 Downloads (Pure)

Begrænset skattepligt af udbytteudlodning til holdingselskab i Singapore: Beneficial owner og ligningslovens § 3

Bolander, J., 2018, In : SR-Skat. 30, 6, p. 354-357 4 p., SR.2018.354.

Research output: Contribution to journalJournal articleResearch

Behavioural Innovations in Marketing Law

Trzaskowski, J., 2018, Research Methods in Consumer Law: A Handbook. Micklitz, H-W., Sibony, A-L. & Esposito, F. (eds.). Cheltenham: Edward Elgar Publishing, p. 296–333 38 p. (Handbooks of Research Methods in Law).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Blockchain, Digital Transformation and the Law: What Can We Learn from the Recent Deals?

Savin, A., 2018. 6 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
File
473 Downloads (Pure)

Combatting Falsification and Counterfeiting Of Medicinal Products in the European Union: A Legal Analysis

Kohli, V. P., 2018, Frederiksberg: Copenhagen Business School [Phd]. 351 p. (PhD series; No. 01.2018).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File
37 Downloads (Pure)

Competition Law

Lundqvist, B., 2018, Introduction to EU Internet Law. Trzaskowski, J., Savin, A., Lindskoug, P. & Lundqvist, B. (eds.). 2. ed. København: Ex Tuto Publishing, p. 169-210

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Consistent Interpretation in Denmark

Tvarnø, C. D. & Ølykke, G. S., 2018, The Effectiveness and Application of EU and EEA Law in National Courts: Principles of Consistent Interpretation. Franklin, C. N. K. (ed.). Cambridge: Intersentia, p. 257-289 33 p. (Intersentia Studies on Courts and Judges).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Contract Law

Lindskoug, P., 2018, Introduction to EU Internet Law. Trzaskowski, J., Savin, A., Lindskoug, P. & Lundqvist, B. (eds.). 2. ed. København: Ex Tuto Publishing, p. 309-325

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review