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.

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.

CORIT Academic is cross-disciplinary by nature and thus encompasses existing competencies at CBS within the research areas of:

  • International tax policy.
  • Impact of taxes on international business decisions.
  • International tax law .

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.

 

OECD Network for Tax Research

It is with great pride that CORIT Academic has been admitted as a 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.

The International Network for Tax Research (“INTR”) was launched in July 2005 by a group of academics and research institutions with the OECD Centre for Tax Policy and Administration. The unique role of the INTR will develop through the following features:

  • Two way exchanges of information between the OECD CTPA and research institutions including:
    • Early access for INTR members to information on OECD program of work and emerging topics on the agenda.
    • Access to statistical information.
    • INTR research impact on public policies through global communication of results.
    • OECD benefit from independent input on issues which are / should be / will be on its work program.
    • A global focus including input from developing as well as developed countries.

Emphasis on research projects that:

  • take into account on-going work programs.
  • would benefit from comparative analyses.
  • would have an impact on the formulation of public policies in OECD member countries and non-OECD Economies

A multidisciplinary approach including tax lawyers (international and domestic), economists, accountants, tax administrators and those working in related areas.

The INTR is an informal research network. It will primarily:

  • Provide a tool for information gathering,
  • Produce “state of the art” types of papers that take stock of where tax research in a particular area is, and what future directions might be,
  • Identify new topics for research as well as collaboration opportunities among members,
  • Help coordinate research efforts among interested participants on INTR topics,
  • Produce research papers for publication where appropriate, and
  • Organize regular conferences on specific topics (e.g., presentation of outlines, drafts and final drafts of projects).