About

CORIT Academic – Copenhagen Research Center on International Taxation

Copenhagen Research Center on International Taxation (CORIT) was established in 2009 as a specialized research group within the field of international taxation.  Copenhagen Research Center on International Taxation is now called CORIT Academic and is organized as an independent non-profit think tank operating in the legal form of an association. Members and the network of CORIT Academic include scholars and practitioners from around the world. The center of activities is, however, the Nordic region. CORIT Academic is a one of a kind institution in the northern part of Europe. Further, CORIT Academic is member of the prestigious OECD Network for Tax Research where we join forces with such distinguished institutions as e.g. Harvard Law School, Cambridge University and Oxford University. See www.intrweb.org.

CORIT Academic is cross-disciplinary by nature and thus encompasses the research areas of international tax law, tax policy and tax management. The main objectives are to provide research of a high international standard which focuses on the problems and issues within the field of taxation faced by policymakers and businesses in an international setting. The research at CORIT Academic seeks to enhance cooperation with business and public sector partners and aims at combining theory and practice.

The members of CORIT Academic include academics and practitioners all with the genuine interest of contributing to developing the tax systems. Based on this, several projects have been carried out between the members of the group based on the joint initiative of the members or as a matter of contract research.

 

Objectives of CORIT Academic 

The main objectives of CORIT Academic are summarized as follows:

CORIT Academic aims to

  • Provide research of a high standard which focuses on the problems and issues within the field of taxation faced by policymakers and businesses in an international setting.
  • Create a Nordic-based actor on an international level with the ability to attract and create a knowledge-sharing environment with scholars and business partners.
  • Collaborate extensively with business partners and to obtain external funding to specific research projects.

 

Activities

The primary idea is to obtain synergies by expanding and promoting collaboration between skilled researchers from different fields and from different departments and institutions in a dynamic environment. Further, it seeks to enhance cooperation with business and public sector partners. To become an attractive partner, CORIT Academic aims to combine theory and practice and to engage in research projects which are funded and/or designed fully or partly by external partners. Moreover, existing networks will be nourished, while new networks will be established globally. CORIT Academic aims to promote cross-disciplinary tax research. Research within the following subjects is of great importance and of general interest to both economic and legal scholars involved:

  • Internationalization and taxation.
  • International corporate finance and taxes.
  • Double taxation treaties.
  • Tax competition, tax harmonization and tax coordination.
  • Taxation of multinationals.
  • Tax compliance, accounting and control in multinationals.
  • Tax planning, tax avoidance and tax arbitrage.
  • Taxation, the financing of start-up firms, and venture capital.
  • Private equity and the tax system.
  • Financial innovation, mobility and instruments.
  • EU and taxes.
  • The climate challenge and cleantech solutions.