Photo of Louise Fjord Kjærsgaard

Louise Fjord Kjærsgaard

    If you made any changes in Pure these will be visible here soon.

    Research Output

    • 14 Journal article
    • 2 Contribution to newspaper - Feature article
    • 1 Contribution to newspaper - Comment/debate

    Afståelsesbeskatning ved flytning af DEMPE-funktioner

    Kjærsgaard, L. F. & Bundgaard, J., Dec 2017, In : Tidsskrift for Skatter og Afgifter. 50, p. 5858-5861 668.

    Research output: Contribution to journalJournal articleResearchpeer-review

    Open Access
    Open Access

    Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service

    Kjærsgaard, L. F., 2019, In : World Tax Journal. 11, 3, 25 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

    Open Access

    Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings

    Kjærsgaard, L. F., 2020, In : Intertax. 48, 10, p. 879-903 25 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

    First Domestic Decisions on the 2015 Parent-subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States?

    Bundgaard, J., Kjærsgaard, L. F. & Aarup, L. B., 2018, In : Intertax. 46, 8-9, p. 716-724 9 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

    Open Access
    File
    23 Downloads (Pure)

    Første afgørelse om den danske generelle omgåelsesklausul: En vidtgående, men nok ikke overraskende fortolkning af bestemmelsen

    Bundgaard, J., Kjærsgaard, L. F. & Aarup, L. B., 2017, In : Skat Udland. 9, p. 431-475 7 p., 228.

    Research output: Contribution to journalJournal articleResearchpeer-review

    Knudrede skatteregler udfordrer potentialet i ICO's

    Kjærsgaard, L. F. & Bundgaard, J., 8 May 2018, In : Børsen. 3 p.

    Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

    Koncernfinansiering i lyset af negative renter: En analyse af reglerne om transfer pricing og rentefradragsbegrænsning

    Kjærsgaard, L. F., Weber, K. D. & Tell, M., 2018, In : SR-Skat. 30, 5, p. 308-316 9 p.

    Research output: Contribution to journalJournal articleResearchpeer-review

    Kvalifikation af betalinger for cloud computing efter OECD's modeloverenskomst

    Jørnsgård, J. L. & Kjærsgaard, L. F., 2016, In : Skat Udland. 11, p. 581-590 275.

    Research output: Contribution to journalJournal articleResearchpeer-review

    Skattemæssig behandling af virtuelle valutaer

    Kjærsgaard, L. F. & Weber, K. D., Jan 2018, In : Tidsskrift for Skatter og Afgifter. 2, p. 1-12

    Research output: Contribution to journalJournal articleResearchpeer-review

    Open Access

    Stadig usikkerhed om skat på bitcoin

    Kjærsgaard, L. F. & Weber, K. D., 14 Mar 2018, In : Børsen. p. 4

    Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

    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

    Taxable Presence and Highly Digitalized Business Models

    Bundgaard, J. & Kjærsgaard, L. F., 2020, In : Tax Notes International. 97, 9, p. 977-1006 30 p.

    Research output: Contribution to journalJournal articleResearch

    Open Access

    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
    58 Downloads (Pure)

    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

    Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning

    Kjærsgaard, L. F. & Weber, K. D., 11 Apr 2018, In : Børsen. 2 p.

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