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NIELS WINTHER-SØRENSEN

Niels Winther-Sørensen
Partner, professor, dr.jur.

E-mail: nws@corit.dk
Mobile: +45 51 18 80 83

Professor, dr.jur. Niels Winther-Sørensen is an experienced tax advisor possessing in-depth expertise within a broad area of tax issues, including corporate taxation and international tax law. Niels offers his services to a broad range of clients, from leading MNEs, financial institutions, foundations, family offices, HNW individuals to private equity funds.

Through his impressive career (including 10 years as partner of leading Big 4 firms and as a tax law professor) Niels has gained extensive experience in finding practical solutions and solving the most difficult and complicated tax issues, even where others could not.

Niels has successfully conducted a number of important and principal tax cases before the tax authorities and the National Tax Tribunal, including as a representative of a number of the largest Danish and foreign companies and foundations.

In addition to his advisory services Niels has been appointed to numerous public honorable positions, including as the chairman of the Danish Tax Council (Ligningsrådet, now: Skatterådet) and a member of various expert committees set up by the Minister of Taxation including the Group Tax Committee (Sambeskatningsudvalget) and the Tax Law Council (Skatteretsrådet). Niels is currently the chairman of the Danish Tax Law Council (Skattelovrådet), which is advising the Danish Government on the tax legislation. The experience from the various councils and committees has given Niels an excellent network and a unique insight into the Danish tax authorities’ work at a strategic level.

Niels has been a member of the boards of different associations within Danish and International Tax Law and he is currently a member of the board of the Danish branch of IFA (International Fiscal Association).

Professional experience

2020 –             Partner, CORIT Advisory
2019 – 2000    Equity Partner and Attorney (Advokat), Vistisen Falk Winther Advokatpartnerselskab
2013 – 2018    Equity Partner, PwC
2008 – 2013    Equity Partner, EY
2000 – 2008    Professor, Copenhagen Business School (CBS)
1991 – 2000    Ph.D.-student/Assistant professor/Associated Professor/Professor, Aarhus University
1989 – 1991    Assistant Attorney, Kromann Reumert Law Firm

Education

2000    Dr.jur., Aarhus University
1989    Cand.jur., Aarhus University

Awards

2000    Awarded the Magnus Tax Prize


Publications

Books

  • ”Beskatning af international erhvervsindkomst – Indkomstopgørelsen for et fast driftssted”. Dissertation, 2000
  • “Skatteretten 1-4”, 2-6th  (and previous editions). 6th edition co-authors Jakob Bundgaard, Jens Wittendorff, Jan Pedersen, Kurt Siggaard, Malene Kerzel, Inge Langhave Jeppesen, Jane Ferniss and Claus Hedegaard Eriksen. 2013. 5th edition 2009, th edition 2006, 3d edition 1999/2000, 2nd edition 1995. *Publication no. 2: Skatteretten 3, 6, 2013, p. 27-93. *Publication no. 3: Skatteretten 1, 5. udg., 2009, p. 739-790. * Publication no. 4: Skatteretten 2, 2005, p. 36-70.

Articles

2021

  • “Beneficial owner og ligningslovens § 3 ved udbytter og renter fra danske datterselskaber”, SR-Skat, Karnov, 2021.

  • “De gule sider. Forskning og udvikling”, R&R 02, 2021, Karnov, p. 116-121, (6 pages).

2020

  • ”Kommentarer til udvalgte afgørelser – Udenlandske fonde og trusts”, RR.SM.2020.8

2019

  • ”EU-Domstolens domme i beneficial owner-sagerne”, SR.2019.174.

2018

  • ”Hjemmelsgrundlaget for Skats instruks om sagstilskæring”, SR.2018.293.
  • ”Generaladvokatudtalelse i beneficial ownership-sagerne”, SU 2018, 88.
  • ”Ligningslovens § 8 N – Udgifter og rette omkostningsbærer”, TfS 2018, 103.

2012

  • ”Kommentarer til udvalgte afgørelser”, RR.SM.2012.107, co-author: Niels Josephsen.

2011

  • ”Bruttorentebegrebet i dansk skatteret”, Festskrift til Jan Pedersen, 2011, p. 449-457, co-author: Malene Kerzel.

2009

  • ”Fremførelse af underskud efter periode uden dansk skattepligt”, TfS 2009, 157.

2008

  • “Beneficial ownership in International Financing Structures”, in Tax Notes International, 19 May 2008, p. 587 et seq. (26 pages), co-author: Jakob Bundgaard.
  • “The Concept of a Group for Common Consolidated Tax Base Purposes”, prepared for a European Commission conference held at the University of Vienna, February 2008 and subsequently published in Common Consolidated Corporate Tax Base, Linde Verlag, 2008, Series on International Tax Law, Lang, Pistone, Schuch & Staringer (eds.), p. 137-156.

2007

  • “Retmæssig ejer ved international koncernfinansiering”, part 1 and part 2, SR-skat 2007, p. 395 et seq. (19 pages) and SR-Skat 2007/6 (15 pages), co-author: Jakob Bundgaard.
  • “Pending case filed by Danish Courts: The Koefoed Case”, J. & Staringer, C.. Wien: Linde Verlag Wien, p. 23-31 9 s. (Schriftenreihe zum internationalen Steuerrecht; Nr. 48), p. 23-31, co-authors: Lang, M., Schuch.
  • ”Flere boliger – en kommentar til Jan Pedersen”, RR 2006 SM 293 og SR-Skat 2007, 56”, SR.2007.158
  • ”EF-domstolens praksis i sager om direkte skatter”, EU-Ret & Menneskeret, 2007, p. 193-205
  • ”Dom i den danske pensionsbeskatningssag”., Skat Udland 2007, 72, p. 184-190.
  • ”Ligningslovens § 7A og EU-retten”, Skat Udland 2007, 145, p. 355-362.
  • “Taxation of Pensions – Legal and Economic General Report”, Yearbook for Nordic Tax Research. 2007, p. 11-50, co-author: Morten Balling.

2006

  • Review: ”Jakob Bundgaard: Skatteret & civilret”, U.2006B.386.
  • “Direct Tax Rules and the EU Fundamental Freedoms: Origin and Scope of the Problem; National and Community responses and solutions”, Danish National report, FIDE National Report, Cypress, 2006 (19 pages), co-author: Jakob Bundgaard.
  • “Pending Cases involving Denmark: Commission v Denmark”, C. ECJ – Recent Developments in Direct Taxation. Wien: Linde Verlag Wien, p. 73-85 (Schriftenreihe zum Internationalen Steuerrecht, Bind 41), co-authors:  Lang, M., Schuch, J. & Staringer.
  • ”The attribution of profits to permanent establishments”, Danish National report for the IFA congress 2006, Cahiers Vol 91 b, p. 279-301, co-author: Pia Konnerup.
  • ”Parcelhusreglen og flere boliger”, TfS 2006, 700, p. 2643-2650.
  • “Marks & Spencer-dommen”, Skat Udland 2006, 3, p. 10-20.

2005

  • ”Ligningslovens § 5 H – 1995-2005” i Juridisk Institut (CBS): Julebog 2005, p. 229-242.
  • “Første afgørelse vedrørende selskabsskattelovens §2 A om transparens: Et svar.”, TfS 2005, 384, p. 1471-1475.
  • ”International sambeskatning og EU-retten”, SR-Skat 2005.32.
  • ”International Beskatning” in Festskrift till Nils Mattsson, 2005, p. 515-539, co-authors: Ståhl and P. Thorell.

2004

  • ”Periodisering af skattepligtige indtægter ved salg af varer” Juridisk Institut (CBS): Julebog 2004, p. 317-327.
  • ”Igangværende arbejder”, Festskrift til Ole Bjørn, 2004, p. 509-524, co-authors: Susanne Pedersen, Søren Friis Hansen and Nis Jul Clausen.

2003

  • ”Udviklingen i dansk udlandsskatteret”, SR.2003.285.
  • ”Selskabs- og aktionærbeskatning”, Skat Udland 2003, p. 590-602.
  • “Trends in company/shareholder taxation: single or double taxation?”, Danish National report for the IFA congress in 2003. Cahiers Vol. 88a, p. 317-332.

2002

  • ”National Report Denmark” i W. Schön, W. (red.): Tax Competition in Europe, p. 201-215
  • “Anlægsaktier og fast driftssted” in Juridisk Institut (CBS): Julebog 2002, p. 361-374 and in Skat Udland 2002, 370.
  • ”Danner-dommen om fradrag ved indbetaling på udenlandsk pensionsordning”, Skat Udland 2002, 367, p. 750-754.

2001

  • ”Diskrimination inden for skatteretten”, SR.2001.114.
  • ”International pensionsbeskatning”, i Juridisk Institut (CBS): Christmas book 2001, p. 291-314 and Skat Udland 2001, 357.
  • “Grundlæggende regler om beskatning af erhvervsindkomst i Danmark”, Årbok for nordisk skatteforskning, 2001, p. 49-68.
  • “Free Movement of Companies under Company Law, Tax Law and EU Law”, The Internationalisation of Companies and Company Laws. 2001, p. 181-228, co-authors: Mette Neville and Karsten Engsig Sørensen.

2000

  • ”Skat ved aktieselskabers til- og fraflytning”, 2000, p. 307-327, co-authors: Paul Krüger-Andersen and Mette Neville.
  • ”Overenskomstbeskyttelse af personselskaber” i Juridisk Institut (CBS): Julebog 2000, p. 233-248, and Skat Udland 2000, 326.
  • ”OECD-modellens betydning ved fortolkning af intern dansk ret”, Skat Udland 2000, 3.

1996-1998

  • ”International skatteret”, SR.1998.55, SR.1997.148, SR.1997.298, SR.1996.258, co-author: Jens Wittendorff.

1996

  • ”EU-retten og dobbeltbeskatningsoverenskomsterne”, RR.7.1996.19.

1995

  • ”Ny dom gør CFC-lovgivningen overflødig”, SPO.1995.314.
  • ”Personselskaber med internationale relationer”, Skat Udland 1995, no. 304, p. 486-496.
  • ”Skattefrihed ved studierejser i udlandet”, TfS 1995, 52, p. 93-10.
  • “International income tax problems of partnerships, Denmark”, Danish National report to the IFA congress in 1995, jf. Cahiers Vol 80a, p. 157-182.
  • ”Fradrag for forskeres studie- og kongresrejser i udlandet m.v.”, TfS 1994, 891, p. 1822-1835.

1994

  • ”Fradrag for forskeres studie- og kongresrejser i udlandet m.v.”, TfS 1994, 891, p. 1822-1835.
  • ”Overenskomstbeskyttelse ved deltagelse i udenlandske personselskaber”, SR.1994.394.
  • ”Overenskomstregulering af dobbeltdomicil”, Skat Udland 1994, no. 146, p. 165-173.

1993

  • ”Beregningsregler for lempelse”, SR.1993.390.
  • ”Overførelse af formuegoder til udlandet”, Skat Udland 1993, no. 307, p. 389-395.
  • ”Tax relief for permanent establishment loans”, European Taxation 1993, p. 217-220.
  • ”Faste driftssteders fradragsret ved lån”, SR.1993.111.

1992

  • ”Ligningslovens § 16 B stk. 2 og dobbeltbeskatningslempelse – kommentar til en ligningsrådsafgørelse”, SPO.1992.117.
  • ”Grænseoverskridende holdingsalg fra fysiske personer”, SR.1992.309.
  • ”Lånearrangement og dobbeltdomicil”, Skat Udland, 1992, no. 266, p. 258-267.

1990

  • ”Om stempelfritagelse i perioden 16/5 1990 – 1/9 1990”, TfS 1990, 337, co-author: Helene Amsinck Boie.
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LOUISE FJORD KJÆRSGAARD

Louise Fjord Kjærsgaard
Senior Associate, Ph.D. Scholar.

E-mail: lfk@corit.dk
Mobile: +45 51 21 05 20

Louise is specializing in international tax, corporate tax and the tax consequences of the digital economy, including blockchain technology, cloud computing and 3D printing.

Professional experience
2018 –             Senior Associate, CORIT Advisory P/S
2018 –             Visiting PhD., International Tax Program, New York University School of Law, New York, USA.
2015 – 2018   Associate, CORIT Advisory P/S

Education

2017 – Ph.D. Fellow, Copenhagen Business School, Frederiksberg
2016 – Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2015 – London School of Economics and Political Science, Advanced Corporate Finance, United Kingdom
2014 – Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg

Publications

2020

  • “Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings”, Intertax, Volume 48, Issue 10, 2020, p. 879-903.
  • “Taxable Presence and Highly Digitalized Business Model”, Tax Notes International, Vol. 97, No. 9, 2020, (30 pages), co-author: Jakob Bundgaard.

2019

  • “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Henrik Guldhammer Nielsen and Michael Tell.
  • “Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt”, SR.2019.0346, SR-Skat, (10 pages).
  • “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service”, World Tax Journal, 2019 vol. 11, issue 3, (25 pages).
  • “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, Intertax, 2019, vol. 47, issue 5 and 7, (15 pages), co-author: Autilia Arfwidsson.
  • “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Michael Tell.

2018

  • “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, 2018, (26 pages), co-author: Peter Koever Schmidt.
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018, (3 pages), co-author: Katja Dyppel Weber.
  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR-skat, 2018, SR.2018.308, (6 pages), co-authors: Katja Dyppel Weber and Michael Tell.
  • “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States”, Intertax, 2018, (9 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
  • “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 2018, (4 pages), co-author: Jakob Bundgaard.
  • “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018, (4 pages), co-author: Katja Dyppel Weber.
  • “Skattemæssig behandling af virtuelle valutaer”, TfS, 2018, 1, Karnov Group, (12 pages), co-author: Katja Dyppel Weber.

2017

  • c”Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group, (4 pages), co-author: Jakob Bundgaard.
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228, (7 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.

2016

  • “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, SKAT Udland 2016/11, (12 pages), co-author: Jolande Lærke Jørnsgård.
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MAGNUS VAGTBORG

Magnus Vagtborg
Senior Consultant, Master of Laws, LL.M.

E-mail: mv@corit.dk

Magnus generally advises on all elements relating to international global mobility taxation and associated fields of secondment and expatriation. In addition he provides advice on International hiring-out of labour, hydrocarbon taxation, entry/exit-taxation, compliance, payroll and tax returns for individuals as well as structure of assignments, BIK and incentives. Moreover, Magnus provides updates for IBFD’s ITA guide on taxation of individuals in Denmark. Lastly, he is also External Lecturer in tax law at Aarhus University.

Professional experience

2015 – Owner and CEO, United Tax Network – Denmark
2014 – Correspondent (ITA), taxation of individuals, IBFD
2011 – External Lecturer of tax law, Aarhus University / Arhus BSS
2014 – 2015 Director, United Tax Network – Denmark
2014 – Tax Manager, United Tax Network – Denmark
2010 – 2012 Senior Tax Consultant, United Tax Network – Denmark
2008 – 2010 Tax Consultant, United Tax Network – Denmark
2008 – Teaching assistant, finance, Aalborg University

Education

2011 – Master of Laws (LL.M.). Aalborg University
2009 – Master of Business Administration and Commercial Law. Aalborg University