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

Mobile: +45 22 58 70 25


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

Professional experience
2021 –             Associate CORIT Advisory P/S
2020 – 2021   Student assistant, transfer pricing. KPMG Acor Tax

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




  • ”Skjulte” kildeskatter i blandede kontrakter.


David Schjelde
Senior Director, M.Sc. Business Administration and Commercial Law

Mobile: +45 22 15 51 44

David Schjelde advises on transfer pricing matters and handles project management. From being a trained tax consultant in big 4 firms, he has mostly been active as CFO in software companies, ranging from startup status to bigger, mature multinational organisations. He also has experiences as COO/CFO in law firms.

David’s broad experience has given him the ability to analyse different organisations and understand their transfer pricing challenges from a practical perspective for the benefit of clients.

Professional experience

2021-    Senior Director, CORIT Advisory

2019-2021 Group CFO, EveryMatrix

2019-2019 CEO, MoneyMatrix

2016-2019 CFO, Reviso

2015-2016 CFO/COO, SundhedsDoktor

2014-2015 Direktør, Svejgaard|Galst|Qwist Advokataktieselskab

2009-2013 COO, Moalem Weitemeyer Bendtsen Advokatpartnerselskab

2007-2009 CFO, BetBrain(/EveryMatrix)

2006-2007: Finance Manager, ITAB Shop Concept

2006-2006 CFO, Excitor

2001-2005 CFO, Kapow Technologies A/S

2000-2001 Tax consultant, PricewaterhouseCoopers

1999-2000 Tax consultant, Deloitte


1998 – Master of Business Administration and Commercial Law, University of Aalborg


Thomas Svane Jensen
Associate Partner

Mobile: +45 25 17 18 55

Thomas advises on matters within indirect taxes. This is based on an extensive experience from both Big-4, the Danish tax authorities and working abroad.

This includes advice in areas such as the scope of the VAT exemptions, audits and controversy and transactions both within real estate and M&A. Furthermore, Thomas holds significant insight into the application of technology as well as the organization of the Indirect tax function within large national and multinational clients.

Thomas has for several years been named as an Indirect Tax leader by International Tax Review.

Professional experience

2021 – Associate Partner, CORIT Advisory
2014 – 2021 Equity Partner and head of Indirect Tax in Denmark and the Nordics, Deloitte
2009 – 2014 Partner, Deloitte
2007 – 2009 Partner and co-owner, IQ Tax
2004 – 2007 Senior Manager/Partner, Deloitte
2003 – 2004 Senior Manager, Deloitte Central Europe (Bratislava)

1998 – 2003 VAT consultant, Deloitte
1993 – 1998 The Danish Tax authorities


1998/99 – Spearhead education in VAT (1998) and excise duties (1999)
1997 – The Danish Tax Academy Exam.


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

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


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


2000    Awarded the Magnus Tax Prize



  • ”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.



  • “Den trejde gruppe på arbejdsmarkedet”, SR-SKAT, no. 7, Karnov.
  • “Kommentarer til udvalgte afgørelser salg af underskudsselskaber”, R&R, no. 7, Karnov.
  • “Renter af skattekrav”, R&R, no. 5, Karnov.
  • “Kildeskat på renter”, R&R, no. 1, Karnov.


  •  “15%’s reglen ved overdragelse af fast ejendom”, R&R 08, Karnov, 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).


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


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


  • ”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.


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


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


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


  • “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.


  • “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.


  • 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.


  • ”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.


  • ”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.


  • ”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.


  • ”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.


  • ”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.


  • ”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.


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


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


  • ”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.


  • ”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.


  • ”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.


  • ”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.


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