Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Koerver Schmidt, Peter"'
Publikováno v:
Bundgaard, J, Koerver Schmidt, P & Tell, M 2019, ' Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret ', SR-Skat . < https://corit-advisory.com/wp-content/uploads/2019/01/Implementering-af-skatteundg%C3%A5elsesdirektivet-ATAD-i-dansk-ret.pdf >
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::79d8c5744c53e502c6f5eb09f5815f94
https://vbn.aau.dk/da/publications/7c9f1d43-a504-48db-9f72-20e3705afa87
https://vbn.aau.dk/da/publications/7c9f1d43-a504-48db-9f72-20e3705afa87
Publikováno v:
Bundgaard, J & Koerver Schmidt, P 2019, Implementing Key BEPS Actions: Where Do We Stand?-Denmark . in Implementing Key BEPS Actions: Where Do We Stand? . International Bureau of Fiscal Documentation (IBFD), WU-Tax Law and Policy Series . < https://corit-advisory.com/wp-content/uploads/2020/03/Implementing-Key-BEPS-Actions-Where-Do-We-Stand-Denmark.pdf >
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::da8d80c1b4da6357cc04ebde3c5621fd
https://vbn.aau.dk/da/publications/c7ea6805-a4f5-4197-b375-7ddff433a526
https://vbn.aau.dk/da/publications/c7ea6805-a4f5-4197-b375-7ddff433a526
Publikováno v:
Nordic Journal of Commercial Law, Iss 1 (2018)
The authors analyse the current (lack of) possibilities for userjurisdictions to tax the value generated by the increased use of digital intermediary platforms. Focus is on analysing the possibilities for userjurisdictions to tax the remuneration rec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3f5390e7c54b1f0e7edca07e58d32e5c
https://journals.aau.dk/index.php/NJCL/article/view/2488
https://journals.aau.dk/index.php/NJCL/article/view/2488
Publikováno v:
Bundgaard, J, Koerver Schmidt, P, Tell, M & Laursen, A N 2018, ' When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? ', European Taxation, bind 58, nr. 4, s. 130-139 .
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::971d2d2b7ebbaed0f24967bf83ad96bf
https://vbn.aau.dk/da/publications/b02b0a6f-549a-46c7-9f8d-62d4c4fe27cd
https://vbn.aau.dk/da/publications/b02b0a6f-549a-46c7-9f8d-62d4c4fe27cd
Autor:
Koerver Schmidt, Peter
Emnet for denne afhandling er dansk skatteretlig CFC-lovgivning. Denne form for lovgivning går kort fortalt ud på, at aktionæren i et selskab under særlige omstændigheder skal medregne en andel af selskabets indkomst til sin egen skattepligtige
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::01be0e1ae6f844cca270eec8f1d2386d
https://hdl.handle.net/10419/208851
https://hdl.handle.net/10419/208851
Publikováno v:
Bundgaard, J & Koerver Schmidt, P 2010, ' Dobbeltbeskatningsoverenskomster og skatteundgåelse : anvendelse af værnsregler ', Skat Udland, nr. 8, s. 625-631 .
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=pure_au_____::a93789b7f9fd8017e69a0ffb887ef3c1
https://pure.au.dk/portal/da/publications/dobbeltbeskatningsoverenskomster-og-skatteundgaaelse(fa853d50-c0af-11df-a47c-000ea68e967b).html
https://pure.au.dk/portal/da/publications/dobbeltbeskatningsoverenskomster-og-skatteundgaaelse(fa853d50-c0af-11df-a47c-000ea68e967b).html
Autor:
Koerver Schmidt, Peter1
Publikováno v:
Intertax, International Tax Review. 2016, Vol. 44 Issue 2, p185-191. 7p.
Publikováno v:
Croatian Yearbook of European Law & Policy. 2016, Vol. 12, p333-457. 125p.
Autor:
Nicolas Steinmeister
Dieses Open-Access-Buch behandelt die globale Mindeststeuer für Großkonzerne, auf die sich im Herbst 2021 137 Staaten verständigt haben, die als Mitglieder im Inclusive Framework (IF) on BEPS von G20/OECD an der Reform des internationalen Steuerre
Autor:
Frederik Schildgen
Die Regeln zur globalen Mindeststeuer sollen eine weltweite Mindestbesteuerung von Konzerneinkünften etablieren. Diese sind ein international auf Ebene des OECD/G20 Inclusive Framework on BEPS abgestimmtes Regelwerk (Global Anti-Base Erosion [GloBE]