In general, the research area of the group is direct and indirect taxation. The areas expand broadly from material tax law to formal tax law, e.g. personal taxation, business taxation, trust and foundation taxation, company taxation, international taxation, EU tax law, VAT law, tax procedural law, tax criminal law, tax administration law etc.
The research focus is national law as well as EU law and international law which have a major impact on direct and indirect tax law. Further, the Research Group focuses on interdisciplinary research and cooperation with researchers within other areas of law such as social/welfare law, administrative law, business related law etc. as well as researchers within pedagogics, economy, political science etc.
The Research Group is internationally oriented and encourages internal researchers to visit foreign universities as guest researchers and of course invites external foreign researchers to contact us for research stays at the University of Copenhagen.
The current research projects within direct and indirect taxation are:
- Postdoctoral project on ”Combating Tax Avoidance and Protecting the Internal Market – EU VAT Grouping” financed by the Danish Council for Independent Research and the University of Copenhagen
- Industrial PhD project on ”The Administrative Practice of the Danish Tax Authorities in a Functional Perspective” financed by SKAT (the Danish tax authorities) and the University of Copenhagen
- Industrial PhD project on ”The Borderline between Debt and Equity – the Qualification of Hybrid Financial Instruments for Tax Purposes” financed by the Innovation Fund Denmark, KPMG Acor Tax and the University of Copenhagen
- Project on “International estate planning”
- Project on ”The Interaction between VAT Law and Income Tax Law” in continuation of PhD-project on ”The Interaction between VAT Law and Income Tax Law in Respect of Legal Base and EU Law – the Danish Example”