Anders Larsen defended his PhD

Anders Larsen defended his PhD

Anders Larsen from AAUBS defended his thesis “One-stop-shop: studies of a common European corporate tax base for businesses, including a comparison with Danish tax law (selected changes in Danish tax law in the event that the Commission’s proposal for CCTB taxation is adopted).

The title of Anders’ lecture, which took place online via Zoom May 27 due to the Covid-19 situation, was “How will it affect Danish companies if the CCTB directive is implemented? What are the advantages and disadvantages of an EU regulation of the corporate tax base?”.

Members of the assessment committee were:

  • Professor with Specific Responsibilities, PhD, Liselotte Madsen, Aalborg University (chair)
  • Senior Manager, PhD, Lars Terkilsen, KPMG Acor Tax
  • Professor David Kleist, University of Gothenburg

Summary of the thesis

Anders’ thesis investigates what the consequences would be for Danish companies if the proposal about CCTB (common corporate tax base) and CCCTB (common consolidated corporate tax base) taxation from the EU commission were implemented in Denmark. If the directives are adopted, Danish companies will have better opportunities to deduct costs for research and development. The adoption of the directives will also remove some of the asymmetries that exist between financing with equity versus debt.

Further information

Anders Larsen
Aalborg University Business School
Phone: +45 9940 3071

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AACSB Business Education Alliance Member           AaU Business School · Fibigerstræde 2 · 9220 Aalborg ØST · Denmark· Phone: +45 9940 8220