PhD Course: Research in Tax Law

Oplysninger om arrangementet


tirsdag 3. oktober 2023, kl. 07:30 - onsdag 4. oktober 2023, kl. 16:15


Solstrand Hotel & Bad, Solstrandvegen 200, 5200 Os, Norway

You are cordially invited to participate at this year’s PhD seminar in Bergen.

The PhD seminar will take place at Solstrand Hotel & Spa Tuesday October 3rd and Wednesday 4th 2023. On the following day, Thursday 5th, you are also welcome to participate at a tax conference to be held at The Law Faculty at the University of Bergen. See the invitation for more details.


Norwegian School of Economics (Department of Accounting, Auditing and Law) and University of Bergen (Faculty of Law).


  • Eleonor Kristoffersson, Professor, Örebro University
  • Anne Van de Vijver, Professor, University of Antwerp
  • John Vella, Professor, University of Oxford
  • Frederik Zimmer, Professor emeritus, University of Oslo and Professor II, Norwegian School of Economics
  • Henrik Skar, Associate Professor, University of Bergen
  • Peter Koerver Schmidt, Professor WSR, Copenhagen Business School and Professor II, Norwegian School of Economics

Plan and programme


English. Group discussions may be carried out in the Scandinavian languages if all the participants and the faculty member are familiar with these languages.


Estimated to 2 points


Before the course, all PhD scholars must prepare a text about their dissertation which will be discussed in the group sessions. Scholars whose dissertation language is Swedish, Norwegian, Danish, or English  should include a brief description of their project and applied methodology in English (750-1500 words) and a text taken from the dissertation in the language used there (4000-8000 words in  Swedish/Norwegian/Danish or English). First year PhD scholars may send their project description instead, in addition to the brief description in English. PhD scholars with a dissertation language other than Scandinavian or English, can submit a project description or summery in English (2500 words or more). The texts should be sent to before Monday 4th of September 2023. All participants will (approx. two weeks) before the seminar receive about 4-5 texts from other PhD students that should be read before the course. Each participant will also be asked to prepare special comments for one of the other students. We will try to organize the groups according to the PhD scholars’ languages.

Before the course, we also ask that all participants read the following articles or book chapters that will be sent to them by email and that are relevant to the course:

  • J. Vranken, Exciting Times for Legal Scholarship, Law & Method, issue 2, 2012, p.42-62.
  • P.K. Schmidt, Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment, Nordic Tax Journal, 2016, p. 87-112.
  • S.E. Merry, Legal Pluralism, Law & Society Review, vol. 22, No. 5, 1988) p. 869-896.
  • B. Dupret, Legal Pluralism, Plurality of Laws and Legal Practices: Theories, Critiques and Praxiological Re-specification, European Journal of Legal Studies, issue 1, 2007.
  • J. Mirrlees et al., Tax by Design: The Mirrlees Review, Oxford University Press, 2011, Chapter 2.
  • M. Devereux et al., Taxing Profit in a Global Economy, Oxford University Press, 2021, Chapter 2.
  • J. Olsen et al., Tax Psychology, in A. Lewis (ed.), The Cambridge Handbook of Psychology and Economic Behaviour, Cambridge University Press, 2018, p. 405-429.

We will send you copies of these documents no later than two weeks before the seminar.

After the course, all participants should reflect on whether or not their research question, methodology and/or submitted text should be revised as a consequence of the discussions taking place during the course. Please prepare a short note – maximum 1 page – describing your reflections. The note should be sent to before 20 October 2023.

Payment and accomodation

See the invitation.


Please sign up by filling in the registration form  and submitting it to by 1 May 2023

PhD scholars who register for the course are eligible for an accommodation and local transport grant, provided by The University of Bergen. This grant will pay for the hotel package that the scholar chooses. If you should require a grant, please fill in this application form with the necessary information and return it with the registration form by 1 May 2023 to


If you have any questions concerning the course, feel free to contact Henrik Skar at