Department of Law

Anders Nørgaard Laursen

  1. 2022
  2. Published

    Fast driftssted og hjemmekontorer. / Laursen, Anders Nørgaard.

    In: SR-Skat, 2022, p. 136-148.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  3. Published

    International skatteret 2021-2022(1). / Laursen, Anders Nørgaard.

    In: SR-Skat, 2022, p. 93-102.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  4. Published

    Kommentar til statsskatteloven. / Laursen, Anders Nørgaard.

    Karnovs Lovsamling. Karnov Group, 2022.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  5. Published

    Kommentarer til udvalgte afgørelser: Tilsynsarbejde og fast driftssted. / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, No. 2, 2022, p. 90-94.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  6. 2021
  7. Published

    International skatteret 2020-2021 (2). / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 7, SR.2021.326 , 10.2021, p. 326-331.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  8. Published

    Nye regler om fast driftssted i dansk ret. / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 10, RR.10.2021.22, 10.2021, p. 22-39.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  9. Published

    Præcedens: Kruse-dommen : kommanditisters fradragskonto og praksisændringer. / Laursen, Anders Nørgaard.

    In: Taxo, No. 7, Taxo.2021.07 , 10.2021, p. 48-52.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  10. Published

    Kommentarer til udvalgte afgørelser - Hjemmehørende i en kontraherende stat og begreberne "kollektivt investeringsinstitut" og kollektivt investeringsinstrument" (SKM2021.219.SR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 9, RR.SM.2021.9, 09.2021, p. 88-97.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  11. Published

    International skatteret 2020-2021 (1). / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 3, SR.2021.124 , 03.2021, p. 124-133.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  12. Published

    Rentefikseringsdommen. / Laursen, Anders Nørgaard.

    In: Taxo, No. 3, 03.2021, p. 26-30.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  13. Published

    Kommentarer til udvalgte afgørelser - Tilflytning og 10-dages reglen (SKM2020.32.SR og SKM2020.33.SR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 1, RR.SM.2021.1, 01.2021.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  14. Published

    Beskatning af forældre og børn. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 789-797.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  15. Published

    Beskatning af ægtefæller og ugifte samlevende. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 759-788.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  16. Published

    Indledning. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 51-60.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  17. Published

    International skatteret. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 1157-1227.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  18. Published

    Omgåelse og misbrug. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 135-156.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  19. Published

    Skattelovgivningens struktur. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 61-74.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  20. Published

    Skattemyndighederne og deres opgaver. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 75-106.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  21. Published

    Stiftelse af selskaber mv. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 19. ed. København : Djøf Forlag, 2021. p. 703-723.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  22. 2020
  23. Published

    Aktieombytning: udbytte eller aktieavance? - nogle bemærkninger om omgåelse mv. (SKM2020.98.SR og SKM2019.232.SR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, No. 6, RR.SM.2020.6, 2020, p. 97-105.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  24. Published

    Dobbeltbeskatning, skatteflugt og skadelig skattekonkurrence : nogle fremtidige perspektiver. / Laursen, Anders Nørgaard.

    Skattely : skatteplanlægning, skatteflugt og misbrug. ed. / Anders Nørgaard Laursen; Liselotte Madsen. Kbh. : Ex Tuto Publishing, 2020. p. 119-141.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  25. Published

    Gevinst på gæld og den retskildemæssige værdi af den juridiske vejledning - nogle kritiske bemærkninger til SKM2020.64.LSR. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 5, SR.2020.208, 2020, p. 208-219.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  26. Published

    International skatteret 2019-2020 (1). / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 3, SR.2020.101, 2020, p. 101-112.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  27. Published

    International skatteret 2019-2020 (2). / Laursen, Anders Nørgaard.

    In: SR-Skat, 2020.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  28. Published

    Præcedens: California Kleindienst. / Laursen, Anders Nørgaard.

    In: Taxo, No. 3, 2020, p. 58-61.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  29. Published

    Præcedens: Playboy-dommen : Selskabers skatteretlige nationalitet. / Laursen, Anders Nørgaard.

    In: Taxo, No. 7, 2020.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  30. Published

    Skattely : skatteplanlægning, skatteflugt og misbrug. / Laursen, Anders Nørgaard (Editor); Madsen, Liselotte (Editor).

    Ex Tuto Publishing, 2020. 160 p.

    Research output: Book/anthology/dissertation/reportBookResearch

  31. Published

    Skatteret - Grundlæggende principper. / Laursen, Anders Nørgaard.

    Dansk privatret. ed. / Hans Henrik Edlund. 21. ed. København : Djøf Forlag, 2020. p. 107-120.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  32. Published

    Underleverandører og fast driftssted : nogle kritiske bemærkninger til SKM2019.334.VLR. / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, No. 1, RR.SM.2020.1, 2020, p. 83-89.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  33. 2019
  34. Published

    International skatteret 2018-2019. / Laursen, Anders Nørgaard.

    In: SR-Skat, 10.2019, p. 324-333.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  35. Published

    Aage Haugland-dommen. / Laursen, Anders Nørgaard.

    In: Taxo, No. November, 2019, p. 38-41.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  36. Published

    Beskatning af forældre og børn. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Kbh. : Djøf Forlag, 2019. p. 777-785.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  37. Published

    Beskatning af ægtefæller og ugifte samlevende. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Kbh. : Djøf Forlag, 2019. p. 747-775.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  38. Published

    Bevola-dommen, NN-dommen og de danske sambeskatningsregler: en status. / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 7, RR.7.2019.24, 2019, p. 24-34.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  39. Published

    Fast driftsstedsbegrebet i intern dansk ret og betydningen af 2017-opdateringen af OECD's modeloverenskomst. / Laursen, Anders Nørgaard.

    In: SR-Skat, 2019, p. 184-198.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  40. Published

    Fuld skattepligt ved tilflytning og betydningen af kendelser, som er offentliggjort uden SKM-nummer. / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 9, 2019, p. 81-89.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  41. Published

    Indledning. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 49-58.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  42. Published

    International skatteret. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 1135-1213.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  43. Published

    Koncernbeskatning. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 977-997.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  44. Published

    Nekrolog : Aage Michelsen (3. november 1940-27. september 2019). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, No. 12, RR.12.2019.16, 2019, p. 16-17.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleCommunication

  45. Published

    Omgåelse og misbrug. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 131-152.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  46. Published

    Overførsel af en gevinstmulighed, beskatning af urealiserede værdistigninger på anparter og A/B-modeller (SKM2019.30.SR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, No. 4, RR.SM.2019.4, 2019, p. 83-90.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  47. Published

    Rette indkomstmodtager og lovhjemlet indkomstdeling. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 711-745.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  48. Published

    Sambeskatning. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 999-1021.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  49. Published

    Skattelovgivningens struktur. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Kbh. : Djøf Forlag, 2019. p. 59-73.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  50. Published

    Skattemyndighederne og deres opgaver. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 75-101.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  51. Published

    Stiftelse af selskaber. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 691-709.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  52. Published

    Subjektiv skattepligt for personer. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Jane Bolander; Liselotte Madsen; Anders Nørgaard Laursen; Inge Langhave. 18. ed. Djøf Forlag, 2019. p. 787-842.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  53. Published

    The Never Ending Story : sambeskatningsreglerne og EU-retten. / Laursen, Anders Nørgaard.

    Selskaber - Aktuelle emner II. ed. / Hanne Søndergaard Birkmose; Mette Neville; Karsten Engsig Sørensen. Kbh. : Djøf Forlag, 2019. p. 363-390.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  54. 2018
  55. Published

    Anti-avoidance measures of general nature and scope – GAAR and other rules (Denmark). / Laursen, Anders Nørgaard; Madsen, Liselotte.

    Anti-avoidance measures of general nature and scope - GAAR and other rules. ed. / Paulo Rosenblatt; Manuel E. Tron. Vol. 103 A International Fiscal Association, 2018. p. 5-24 (Cahiers de Droit Fiscal International, Vol. 103 A).

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearch

  56. Published

    Corporate Tax Residence and Mobility (Denmark). / Schmidt, Peter Koerver ; Laursen, Anders Nørgaard; Lilja, Troels Michael.

    Corporate Tax Residence and Mobility : EATLP Annual Congress Lódz 1–3 June 2017. ed. / Edoardo Traversa. IBFD, 2018. p. 235-263 (E A T L P International Tax Series, Vol. 16).

    Research output: Contribution to book/anthology/report/proceedingArticle in proceedingsResearch

  57. Published

    International skatteret 2017-2018. / Laursen, Anders Nørgaard.

    In: SR-Skat, Vol. 2018, 2018, p. 255-268.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  58. Published

    Kommentarer til udvalgte afgørelser : Skattemæssig kvalifikation af en udenlandsk fond og forholdet mellem intern ret og dobbeltbeskatningsoverenskomsterne (SKM2018.376.HR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, Vol. 2018, No. 12, 2018, p. 71-78.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  59. Published

    Kommentarer til udvalgte afgørelser : Minktæver, juletræsavlere og andet godtfolk - hvornår udøver et udenlandsk foretagende virksomhed her i landet? / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, Vol. 2018, No. 7, 2018, p. 81-89.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  60. Published

    Skattemæssig kvalifikation af en udenlandsk fond, dobbeltbeskatningsoverenskomstbeskyttelse og EU-retten (SKM2017.539.VLR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvaesen, No. 2, RR.SM.2018.2, 2018, p. 79-86.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  61. Published

    When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Comments Based on Recent ECJ Decisions. / Bundgaard, Jakob; Schmidt, Peter Koerver ; Tell, Michael et al.

    In: European Taxation, Vol. 58, No. 4, 2018, p. 130-139.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  62. Published

    Ændringer af fast driftsstedsdefinitionen afledt af BEPS-projektet. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 2, 2018.111, 2018, p. 111-123.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  63. 2017
  64. Published

    Aktieavancebeskatning ved afståelse af aktier i udenlandsk selskab, EU-retten og tredjelande (SKM2016.154.SR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 2, RR.SM.220.17, 2017, p. 97-104.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  65. Published

    Begrænset skattepligt og fordelingen af beskatningsretten mellem domicilland og kildeland. / Laursen, Anders Nørgaard.

    International skatteret. ed. / Aage Michelsen; Anja Svendgaard Dalgas; Anders Nørgaard Laursen. 4. ed. Karnov Group, 2017. p. 310-417.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  66. Published

    Beskatning af forældre og børn. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. 17. ed. Kbh. : Djøf Forlag, 2017. p. 729-737.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  67. Published

    Beskatning af ægtefæller og ugifte samlevende. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. 17. ed. Djøf Forlag, 2017. p. 701-728.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  68. Published

    Corporate Tax Residence and Mobility (Denmark). / Lilja, Troels Michael; Schmidt, Peter Koerver ; Laursen, Anders Nørgaard.

    2017.

    Research output: Other contributionNet publication - Internet publicationResearch

  69. Published

    EU-skatteret - de økonomiske frihedsrettigheder og de direkte skatter. / Laursen, Anders Nørgaard.

    International skatteret. ed. / Aage Michelsen; Anja Svendgaard Dalgas; Anders Nørgaard Laursen. 4. ed. Karnov Group, 2017. p. 599-653.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  70. Published

    EU-skatteret - introduktion. / Laursen, Anders Nørgaard.

    International skatteret. ed. / Aage Michelsen; Anja Svendgaard Dalgas; Anders Nørgaard Laursen. 4. ed. Karnov Group, 2017. p. 110-120.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  71. Published

    International skatteret. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. 17. ed. Djøf Forlag, 2017. p. 1087-1164.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  72. Published

    International skatteret 2016-2017. / Laursen, Anders Nørgaard.

    In: SR-Skat, Vol. 2017, No. 4, SR.2017.198, 2017, p. 198-214.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  73. Published

    Mellem brug og misbrug: Hvor GAAR grænsen? nogle kritiske bemærkninger til SKM2017.333.SR. / Laursen, Anders Nørgaard.

    In: SR-Skat, 2017, p. 315-327.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  74. Published

    Skattemyndighederne og deres opgaver. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. 17. ed. Djøf Forlag, 2017. p. 77-102.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  75. Published

    Stiftelse af selskaber mv. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. 17. ed. Djøf Forlag, 2017. p. 837-856.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  76. Published

    Subjektiv skattepligt for fysiske personer. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. 17. ed. Djøf Forlag, 2017. p. 739-794.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  77. Published

    Tilflytning og fuld skattepligt: hvad ligner egentlig ferie? (SKM2017.180.LSR). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, No. 8, RR.SM.2017.8, 2017, p. 77-81.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  78. 2016
  79. Published

    International skatteret 2015-2016. / Laursen, Anders Nørgaard.

    In: SR-Skat, 2016, p. 229-240.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  80. Published

    Kommentarer til udvalgte afgørelser (SKM20155.634.SR og SKM2015.644.SR - fast driftssted). / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, 2016, p. 81-86.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  81. Published

    Kommentarer til udvalgte afgørelser - SKM2016.281.HR - rette indkomstmodtager og udbytte. / Laursen, Anders Nørgaard.

    In: Revision & Regnskabsvæsen, 2016, p. 101-105.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  82. 2015
  83. Published

    Arbejdsudleje - regelkollision, overgang i skattepligt og indeholdelsesforpligtelse. / Laursen, Anders Nørgaard.

    In: Tidsskrift for Skatter og Afgifter, Vol. 440, ART20150009-TFS, 2015, p. 3050-3058.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  84. Published

    Beskatning af forældre og børn. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Inge Langhave Jeppesen; Anders Nørgaard Laursen; Liselotte Madsen. 16. ed. Kbh. : Djøf Forlag, 2015. p. 743-751.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  85. Published

    Beskatning af ægtefæller og ugifte samlevende. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Inge Langhave Jeppesen; Anders Nørgaard Laursen; Liselotte Madsen. 16. ed. Kbh. : Djøf Forlag, 2015. p. 713-741.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  86. Published

    Genoptagelse efter C-48/13, Nordea Bank Danmark - styresignal i høring. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 3, SR.2015.113, 2015, p. 113-116.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  87. Published

    International skatteret. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Inge Langhave Jeppesen; Anders Nørgaard Laursen; Liselotte Madsen. 16. ed. Kbh. : Djøf Forlag, 2015. p. 1107-1176.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  88. Published

    International skatteret 2014-2015. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 4, SR.2015.177, 2015, p. 177-186.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  89. Published

    Skattebasens integritet : om misbrug og den afbalancerede fordeling af beskatningsretten. / Laursen, Anders Nørgaard.

    Den evige udfordring: omgåelse og misbrug i skatteretten. ed. / Jakob Bundgaard; Dennis Ramsdahl Jensen; Niels Winther-Sørensen. Khb. : Ex Tuto Publishing, 2015. p. 203-237.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  90. Published

    Skattemyndighederne og deres opgaver. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Inge Langhave Jeppesen; Anders Nørgaard Laursen; Liselotte Madsen. 16. ed. Kbh. : Djøf Forlag, 2015. p. 79-106.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  91. Published

    Stiftelse af selskaber mv. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Inge Langhave Jeppesen; Anders Nørgaard Laursen; Liselotte Madsen. 16. ed. Kbh. : Djøf Forlag, 2015. p. 857-875.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  92. Published

    Subjektiv skattepligt for fysiske personer. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Inge Langhave Jeppesen; Anders Nørgaard Laursen; Liselotte Madsen. 16. ed. Kbh. : Djøf Forlag, 2015. p. 753-810.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  93. Published

    The Danish Group Taxation Regime and EU Law – Clarification under way? / Laursen, Anders Nørgaard.

    2015.

    Research output: Other contributionNet publication - Internet publicationCommunication

  94. 2014
  95. Published

    Anmeldelse: Ole Gjems-Onstad & Eivind Furuseth (red.), Praktisk internasjonal skatterett og internprising. / Laursen, Anders Nørgaard.

    In: Nordisk Tidsskrift for Selskabsret, No. 1, 2014, p. 150-151.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperLiterature reviewCommunication

  96. Published

    Entreprisevirksomhed og fast driftssted. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 1, 2014, p. 31-47.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  97. Published

    Exitskat og henstandssaldoen - er der fradrag for renter? Om ministersvar og lovfortolkning. / Laursen, Anders Nørgaard.

    In: Tidsskrift for Skatter og Afgifter, No. 41, 4987 TfS 2014, 2014, p. 732.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  98. Published

    International skatteret 2013-2014. / Laursen, Anders Nørgaard.

    In: SR-Skat, 2014, p. 216-226.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  99. Published

    OECD's Modeloverenskomst og FN's Modeloverenskomst - en sammenligning. / Laursen, Anders Nørgaard.

    In: Skat Udland, No. 367, 2014.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  100. Published

    The Nordea Bank Denmark Case (C-48/13). / Laursen, Anders Nørgaard.

    In: Nordic Tax Journal, No. 2, 2014, p. 231-242.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  101. 2013
  102. Published

    International skatteret. / Laursen, Anders Nørgaard.

    Lærebog om indkomstskat. ed. / Aage Michelsen; Steen Askholt; Jane Bolander; John Engsig; Liselotte Madsen. 15. ed. Kbh. : Djøf Forlag, 2013. p. 1078-1116.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearch

  103. Published

    International skatteret 2012-2013. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 4, 2013, p. 217-225.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  104. Published

    Nogle bemærkninger om hjemting som betingelse for begrænset skattepligt af lønindkomst. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 3, 2013, p. 158-170.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  105. Published

    Selskabers mobilitet - skatteretlige problemstillinger. / Laursen, Anders Nørgaard.

    Selskaber - aktuelle emner. ed. / Mette Neville; Karsten Engsig Sørensen. Kbh. : Djøf Forlag, 2013. p. 227-253.

    Research output: Contribution to book/anthology/report/proceedingBook chapterResearchpeer-review

  106. 2012
  107. Published

    Corporate Loss Utilization through Aggressive Tax Planning. / Laursen, Anders Nørgaard.

    In: International Transfer Pricing Journal, Vol. 19 , No. 5, 2012, p. 341-349.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  108. Published

    Enhanced Efforts against Perceived No-Tax Corporations. / Laursen, Anders Nørgaard.

    In: International Transfer Pricing Journal, Vol. 19, No. 6, 2012, p. 420-425.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  109. Published

    Enterprise Services. / Laursen, Anders Nørgaard; Noes, Philip.

    In: Cahiers de Droit Fiscal International, Vol. 97a, 2012.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

  110. Published

    Enterprise services. / Noes, Philip; Laursen, Anders Nørgaard.

    In: Skat Udland, No. 8, 309, 2012, p. 535-552.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

  111. Published

    Fast driftssted - foreslåede ændringer af kommentarerne til OECD's Modeloverenskomst. / Laursen, Anders Nørgaard.

    In: SR-Skat, No. 1, 2012, p. 45-58.

    Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearch

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