Susi Hjorth-Baerentzen
Dr. Susi Baerentzen holds a PhD in International Tax Law and Economics on the effectiveness of General Anti-Avoidance Rules in the OECD and the European Union. As part of this project, she worked for five years in the international tax law department of one of the Big4 corporations in Denmark. In 2020, she was awarded the Carlsberg Foundation Postdoctoral research grant to conduct interdisciplinary research in tax law and human rights in cooperation with the IBFD in Amsterdam until 2022. Subsequently, she has continued a combined career within the tax department at the Law Faculty at the University of Copenhagen and as manager of the Nordic tax department at a large multinational company.Courses:
Master thesis 2023/2025 part-time program - general topic: Anti-Abuse Provisions in International Tax Law and their Interactions
The course provides an overview of the international anti-tax abuse provision at both the OECD and EU level and examines how these rules are interlocked. Particular attention will be paid to the general anti-avoidance rule introduced in the EU with the Anti-Tax Avoidance Directive, and the Principal Purposes Test introduced in the OECD with the Multilateral Instrument. Case law and examples from around the world will provide the foundation for assessing the current general anti-avoidance rules introduced throughout both the OECD and the EU. The background and history of the rules will be analyzed in order to apply them to current structures and practical examples in light of their significant judicial and constitutional backgrounds.
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