SUNE HVELPLUND

Sune Hvelplund
Senior Director, LL.M. Master of Laws

E-mail: suh@corit.dk
Mobile: 51 58 26 04

Sune advises clients across the full spectrum of transfer pricing, from advisory and compliance to complex dispute resolution matters. With more than 18 years of experience in international corporate tax, he has deep expertise in transfer pricing controversy, including audits, negotiations with the Danish Tax Authorities, and MAP and APA proceedings.

Prior to joining CORIT Advisory, Sune was a Director within International Tax and Transaction Services – Transfer Pricing at EY, working across both Denmark and Switzerland. He is recognised for his ability to translate complex technical issues into clear and constructive advice, helping clients manage transfer pricing risk and navigate increasingly sophisticated cross‑border tax challenges.

Professional experience

2026 –              Senior Director, CORIT Advisory
2015 – 2026  Director, EY
2011 – 2015  Senior Manager, EY
2008 – 2011  Senior Manager, PwC Switzerland

2001 – 2008  Tax Consultant and Tax Manager, PwC Denmark

Education

2003 HD, Diploma in Financing, Copenhagen Business School 

1998 LL.M – Master of Laws, Cornell Law School, NY, USA
1997          Master of Law, University of Copenhagen

RASMUS CHRISTIAN JOHANSEN

Rasmus Christian Johansen
Director, M.Sc. Business Administration and Commercial Law, and LL.M. Master of Laws

E-mail: rcj@corit.dk
Mobile: +45 31 46 99 75

Rasmus advises on all matters of CORIT Advisory’s transfer pricing service offering, covering the full circle of advisory, compliance and dispute resolution within this field. In addition to the transfer pricing service offering, Rasmus also specialises in bridging transfer pricing with Danish and international corporate tax law. Rasmus possesses a special expertise within the field of strategic transfer pricing, transfer pricing policies, intercompany agreements, and comparability analyses. Moreover, Rasmus has extensive experience with transfer pricing risk assessment, controversy, dispute resolution, IP structures, valuation, and financial transactions.

Prior to joining CORIT Advisory, Rasmus most recently served as in-house transfer pricing advisor at Ørsted, a world leading renewable energy company.

 

Professional experience

2026 –            Director, CORIT Advisory
2022 – 2026  Associate Lead Tax Specialist – Transfer Pricing, Ørsted
2018 – 2022  Chefkonsulent, Skattestyrelsen
2017 – 2018  Transfer Pricing Manager, PwC
2007 – 2017  SKAT

Education

2016        Master of Laws (LL.M.), Aarhus University 
2006        Master of Science in Business Administration and Commercial Law (MSc (Econ.) & Law), Copenhagen Business School

JULIANA SAADAT

Juliana Saadat
Senior Associate, M.Sc. Business Administration and Commercial Law

E-mail: js@corit.dk
Mobile: +45 41 22 03 10

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Professional experience

2024 –               Senior Associate, CORIT Advisory
2023 – 2024     Senior Consultant, KPMG Acor Tax
2022 – 2023     Tax Consultant, KPMG Acor Tax
2021 – 2021     Consultant, EY
2019 – 2021     Fuldmægtig, Ministry of Transport
2018 – 2020     Legal Advisor, Iværksætterretshjælpen
2016 – 2018     Legal Advisor, Udlændingeretshjælpen

Education

2019                  Cand.merc.jur, Aalborg University
2017                  HA(jur.), Aalborg University

KARL BERLIN

Karl Berlin
Partner, Master of Laws

E-mail: kb@corit.dk
Mobile: +45 53 71 07 25

Karl advises on all matters within tax law and strategic tax. Karl possesses a special expertise in tax matters specific to shipping, energy and energy infrastructure. Moreover, Karl has extensive experience within the sustainable tax area, including public engagement and transparency.

Prior to joining CORIT Advisory, Karl most recently served as Vice President, Head of Tax at Ørsted, a world leading renewable energy company, where he was the chief architect behind transforming the corporate tax department into a highly specialised and externally renowned expert function and fulfilling the company’s ambition of becoming a leading company within the responsible tax agenda.

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Professional experience

2024 –              Partner, CORIT Advisory
2017 – 2024    Vice President, Head of Tax, Ørsted
2011 – 2016    Head of Tax, Maersk Drilling
2009 – 2011   Senior Tax Manager, Maersk Supply Service
2008 – 2009    Tax Manager, A.P. Møller Maersk Group
2007 – 2008    Assistant Tax Manager, A.P. Møller Maersk Group
2007 – 2007    Visiting Lecturer, Uppsala University

Education

2016                CEDEP – Executive Development – Fontainebleau
2007                Master of Laws, Uppsala University

Publications

2026

  • “A Narrower Lens on Source Taxation at SeaTax Notes International  

2025

  • “Cross-Border Loss Relief in Permanent Establishments: Lessons From Bevola, Tax Notes International
  • “Skatteregler kan underminere et nyt udbud af havvindmøller”, Berlingske, Co-authors: Jakob Bundgaard and Katja Dyppel Weber
  • “A Transfer Pricing Perspective on the Green Transition”, Tax Notes International, Co-authors: Louise Blichfeldt Fjord and Katja Dyppel Weber 
  • “The Sea as a Place of Business, Tax Notes International, Co-author: Louise Blichfeldt Fjord.
  • “Er direkte statsstøtte den bedste model for udbud af havvind?”, Berlingske, Co-author: Jakob Bundgaard.
  • “Pillar 2 Makes Waves for Vessel Sales and Shipping Income”, Tax Notes International.
  • “The EU’s Net-Zero Act, Taxation, and Carbon Storage Market”, Tax Notes International, Co-authors: Jakob Bundgaard and Daniel Rath.
  • “Taxation of Demurrage and Detention Damages”, Tax Notes International.

2024

  • “Offshore Support Vessels Navigate Tonnage Tax and Pillar 2 Waters”, Tax Notes International, No. 10, Co-author: Daniel Rath
  • “Navigation af specialfartøjer i farvandet mellem tonnageskat og Søjle 2”, SR-Skat, no. 8., Karnov, Co-author: Daniel Rath.

ANDREA HØJGAARD JØRGENSEN

Andrea Højgaard Jørgensen
Senior Associate, M.Sc. Business Administration and Commercial Law

E-mail: ahj@corit.dk
Mobile: +45 22 58 70 25

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Andrea advises in a broad variety of tax matters including transfer pricing, corporate tax, incentive schemes, international tax.

Professional experience

2024 –             Senior Associate, CORIT Advisory P/S
2021 – 2024   Associate, CORIT Advisory P/S
2020 –  2021  Student assistant, transfer pricing, KPMG Acor Tax

Education

2021                Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2019                Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg

Publications

2026

  • “Transfer Pricing Considerations on Lost Profit Potential” Tax Notes International, Co-authors: Katja Dyppel Weber, and Louise Blichfeldt Fjord.

2022

  • ”Skjulte” kildeskatter i blandede kontrakter.

MARIA HOLCK WILS

Maria Holck Wils
Senior Associate, M.Sc. Business Administration and Commercial Law

E-mail: mhw@corit.dk
Mobile: +45 28 29 75 60

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Professional experience

2025 –               Senior Associate, CORIT Advisory
2024 – 2025     Associate, CORIT Advisory
2021 – 2024     Erhvervsjuridisk fuldmægtig, Bruun & Hjejle Advokatpartnerselskab
2019 – 2021     Student Assistant, Erhvervsstyrelsen

Education

2021                  Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg