Rasmus Corlin Christensen
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Rasmus Corlin Christensen
@phdskat.org
Associate Professor @ Copenhagen Business School | International political economy, international tax, global governance, professionals.

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I know it's all unhinged but "I was only interested in peace so that I could get a prize for it" is up there, truly
January 19, 2026 at 9:43 AM
It’s not only that the ACI is designed to respond to outside coercion. It was designed so *specifically because of Trump trade threats in his first term* (notably over EU digital services taxes).
“The EU's anti-coercion instrument is the bloc's most powerful retaliatory tool, designed to respond to deliberate coercive actions from third countries that use trade measures to pressure the policy choices of the EU or its members.”
Macron to Seek Use of EU Anti-Coercion Instrument Against US
French President Emmanuel Macron will request the activation of the European Union’s anti-coercion instrument after US President Donald Trump announced new tariffs on European countries over Greenland...
www.bloomberg.com
January 18, 2026 at 1:35 PM
Reposted by Rasmus Corlin Christensen
Damn there’s some bleak shit happening out there
February 14, 2025 at 6:00 AM
This is all so stupid, sigh
January 17, 2026 at 6:06 PM
Reposted by Rasmus Corlin Christensen
Massive crowds on the street in Copenhagen in solidarity with Greenland and against US aggression. Thousands of Greenlandic flags 🇬🇱💪
January 17, 2026 at 11:44 AM
Happy to be part of the new EU Tax Compass consortium, funded by the European Commission, with good colleagues at CBS and from across Europe, headed up by the folks at Bruegel.
#tax #taxud | Bruegel - Improving economic policy
✨ UPDATE on the EU #Tax Compass: Bruegel's new project We are very proud to announce that the Bruegel-led consortium EU TAX COMPASS has been awarded the #TAXUD grant “🇪🇺 Tax Observatory – Competitive...
www.linkedin.com
January 16, 2026 at 9:17 AM
Extra proud to call @cornelban.bsky.social colleague today.

www.cbs.dk/en/winner-im...
January 16, 2026 at 8:44 AM
If you want to understand the practical implications of the recent OECD-level “side-by-side” agreement that shields (in part) US multinationals from the global minimum tax, this assessment from former OECD tax chief Pascal Saint-Amans is truly excellent:
Has the global minimum tax survived Trump?
US objections have not killed off the 15 percent global minimum tax, but they have altered it and given the US a competitive advantage
www.bruegel.org
January 15, 2026 at 6:37 PM
An unmissable resource every year
Do you like charts? Oh yes you do. I've just published hundreds of them, as I do every year. www.nathanielbullard.com/presentations
January 15, 2026 at 3:35 PM
“Given a significant number of [US commercial ships] are beneficially owned by Danish operators, and are integral to the US Maritime Security Program it may appear that Denmark possesses a rather potent “rare earth” of its own”

Danish weaponized interdependence, anyone?
Letter: Does Denmark have a ‘rare earth’ of its own — in shipping?
From Malcolm Colling, Tervuren, Belgium
giftarticle.ft.com
January 15, 2026 at 11:05 AM
Udover at formueskat nu (måske) kommer ind i den danske politiske debat igen, så er forslaget om at fixe det gabende ejer-smutholder der fuldstændig underminerer top-top-skatten interessant. Harmonisering er en no-brainer (om man så vil have top-top-skatten ned eller kapitalindkomstskatten op).
January 15, 2026 at 10:41 AM
Get your news the good places, folks:
January 14, 2026 at 5:33 PM
Your latest episode in the long-running hit series, "EU tax unanimity effectively no longer exists": the Commission believes it can simply make OECD guidance EU law per a notice.

eur-lex.europa.eu/legal-conten...
eur-lex.europa.eu
January 13, 2026 at 9:19 AM
Rubbernecking-style fascinated with this jumbled-up McKinsey “folk IR” analysis of global cooperation for the World Economic Forum

www.weforum.org/publications...
January 13, 2026 at 6:35 AM
Reposted by Rasmus Corlin Christensen
New year, new paper! 🎉⭐

How do elite corporate professionals become... elite? In this paper, I conceptualize and study "trajectories to the top" as a series of status trade-offs across organizations (not just the climbing of an in-house career ladder).

Fully open access: doi.org/10.1093/jpo/...
January 6, 2026 at 12:32 PM
1. This is insane (goes without saying).

2. The length serves a reminder of the breadth and depth and importance of international cooperation in every aspect of our lives today.

3. Note what's *not* on this list: WTO, World Bank, OECD, G7/G20, lots of big UN bodies (WHO, UNICEF, UNDP), etc.
Here's a vicious attempt to destroy the rules-based international order since US funding is crucial to many of these institutions. The US wants to go it alone not realizing how much these international organizations do for us. Insanity amplified by arrogance. www.whitehouse.gov/presidential...
Withdrawing the United States from International Organizations, Conventions, and Treaties that Are Contrary to the Interests of the United States
MEMORANDUM FOR THE HEADS OF EXECUTIVE DEPARTMENTS AND AGENCIES By the authority vested in me as President by the Constitution and the laws of the United
www.whitehouse.gov
January 8, 2026 at 8:14 AM
Doctorow comes for academia
The 5 stages of the ‘enshittification’ of academic publishing
Academic publishing now shows the same decline that has hit social media and online marketplaces.
theconversation.com
January 7, 2026 at 8:37 AM
New year, new paper! 🎉⭐

How do elite corporate professionals become... elite? In this paper, I conceptualize and study "trajectories to the top" as a series of status trade-offs across organizations (not just the climbing of an in-house career ladder).

Fully open access: doi.org/10.1093/jpo/...
January 6, 2026 at 12:32 PM
Reposted by Rasmus Corlin Christensen
Since the hegemon's eye is now focussing on Greenland, I recommend revisting our research note in @bjsociology.bsky.social on the Power elite in Greenland

onlinelibrary.wiley.com/doi/full/10....
onlinelibrary.wiley.com
January 6, 2026 at 7:10 AM
FT reports China (the last holdout) lifted its objections to the minimum tax deal in the last few days.

It’s not immediately clear what they got in return, but the deal does open the door for other countries to get similar treatment as the US, which we know China (and India) had sought.
US wins exemptions from global minimum tax rules
Agreement weakens 2021 deal brokered by OECD
www.ft.com
January 5, 2026 at 2:56 PM
White smoke! The US finally gets its businesses a long-desired "exemption" from the 15% global minimum tax, agreed by all 147 members of the OECD Inclusive Framework. This is a big one.
International community agrees way forward on global minimum tax package
Over 145 countries and jurisdictions working together within the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have agreed on key elements of a package that charts a course forward fo...
www.oecd.org
January 5, 2026 at 1:14 PM
Student snowball fight outside my office window and the uni library just launched free faculty subscriptions to the FT. Today is a good day.
January 5, 2026 at 1:00 PM
I continue to think @chrislhayes.bsky.social's point that our world is now over-engineered for the empty calories of social attention rather than the healthy meal of human recognition explains a lot about, well, everything.
I am trying to find the right term for the idea that governing decisions are disproportionately shaped by perceptions based from online bubbles, or aimed to please an imagined online audience.

What would be a good term?
*poster brain?
*podcast brain?

What else?
January 5, 2026 at 10:10 AM
If you have to expressly stress that you are allies, then you probably aren't.
January 5, 2026 at 9:37 AM
There's this assumption that, sure, of course PwC and the Big Four can simply and succesfully extend into crypto services, policy allowing. Not so, as recent research shows: the cultural and organizational reform required is a substantial barrier.
January 5, 2026 at 9:13 AM