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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”, 6th (and previous editions). Co-authors Jakob Bundgaard, Jens Wittendorff, Jan Pedersen, Kurt Siggaard, Malene Kerzel, Inge Langhave Jeppesen, Jane Ferniss and Claus Hedegaard Eriksen. 2013 (5th ed. 2009, 4th ed. 2006, 3rd ed. 1999/2000, 2nd. ed. 1995)

Articles

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”. Co-author Niels Josephsen. RR.SM.2012.107

2009

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

2008

  • “Beneficial ownership in International Financing Structures”, Co-author Jakob Bundgaard, in Tax Notes International, 19 May 2008, p. 587 et seq. (26 pages).
  • “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. Co-author Professor dr.jur. Niels Winther-Sørensen.

 

2007

  • “Retmæssig ejer ved international koncernfinansiering”, part 1 and part 2. Co-author Jakob Bundgaard, SR-skat 2007, p. 395 et seq. (19 pages) and SR-Skat 2007/6 (15 pages).
  • ”Flere boliger – en kommentar til Jan Pedersen i RR 2006 SM 293 og SR-Skat 2007, 56”. SR.2007.158

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

2005

  • ”International sambeskatning og EU-retten”. SR.2005.32

 

2003

  • ”Udviklingen i dansk udlandsskatteret”. SR.2003.285

2001

  • ”Diskrimination inden for skatteretten”. SR.2001.114

1996-1998

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

1996

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

1995

  • ”Ny dom gør CFC-lovgivningen overflødig”. SPO.1995.314

1994

  • ”Overenskomstbeskyttelse ved deltagelse i udenlandske personselskaber”. SR.1994.394

1993

  • ”Beregningsregler for lempelse”. SR.1993.390
  • ”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

1990

  • ”Om stempelfritagelse i perioden 16/5 1990 – 1/9 1990”. Co-author Helene Amsinck Boie. TfS 1990, 337
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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, Louise Fjord Kjærsgaard
  • “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”, Co-author: Katja Dyppel Weber, Børsen 11. april 2018 (3 pages).
  • “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, Co-author: Katja Dyppel Weber, Børsen 14. marts 2018 (4 pages)
  • Skattemæssig behandling af virtuelle valutaer, Co-author: Katja Dyppel Weber, TfS, 2018, 1, Karnov Group (12 pages).

2017

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

2016

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

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HENRIK GULDHAMMER NIELSEN

Henrik Guldhammer Nielsen
Senior Director, M.Sc. Business Administration and Commercial Law.

E-mail: hgn@corit.dk
Phone: +45 20 53 23 73

Henrik Guldhammer Nielsen advises on all matters within corporate tax and international tax. He brings with him extensive experience from working for multinationals as in-house tax capacity (both in Denmark and abroad) as well as a tax consultant.

From many years of working in-house in tax departments of multinationals Henrik has built up vast expertise within a multitude of areas, such as structuring, strategy, transfer pricing and tax optimization from a global perspective.

He has built up hands on experience in setting up principal structures, group procurement structures, building and implementing transfer pricing strategies and IPR strategies. His experience further encompass knowledge of the day-to-day challenges faced by multinationals in the post BEPS tax environment.

In addition Henrik has gained broad experience in M&A processes, from the initial phase to actual implementation and integration.

 

Professional experience

 2018-         : Senior Director, CORIT Advisory

2011-2018: International Tax Director, JELD-WEN

2010-2011: Senior Tax Manager, EY

2004-2010: International Tax Manager, Novo Nordisk Health Care AG

2001-2004: Group Tax Manager, Group4Securicor

1998-2001: Tax Advisor, Deloitte

 

Education:

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

 

Publications

2019

  • “Transfer Pricing – Status på skønsmæssige ansættelser.” R&R 2019, no. 11, p. 62 (11 pages). Co-authors: Louise Fjord Kjærsgaard and Michael Tell.

2018

  • “Comment on Danish Supreme Court ruling in Microsoft Transfer Pricing Case”. (3 pages).

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PETER KOERVER SCHMIDT

Peter Koerver Schmidt
Academic Advisor, Professor with special responsibilities, Ph.D.

E-mail: pks@corit.dk
Mobile: +45 23 63 85 88

Peter has experience on all matters within corporate tax and possesses significant technical and academic competences. He is broadly respected for his knowledge within international tax, M&A, corporate restructurings and anti-avoidance legislation. Moreover, Peter has extensive knowledge of EU tax law. In 2013 he successfully defended a PhD thesis concerning taxation of controlled foreign companies.

Professional experience

2019 Professor with special responsibilities, Law Department, Copenhagen Business School
2018 Academic Advisor, CORIT Advisory and CORIT Academic
2014 – 2018 Technical Advisor, CORIT Advisory and CORIT Academic
2016 – 2019 Associate Professor, Law Department, Copenhagen Business School
2016 Visiting Researcher at New York University, School of Law, The International Tax Program.
2013 – 2016 Assistant Professor, Copenhagen Business School, Law Department
2013 – 2014 Senior Associate, CORIT Advisory and CORIT Academic
2009 – 2013 Tax Manager, Deloitte, Cross Border Tax, Copenhagen
2008 – 2009 Senior Tax Consultant, Deloitte, Transaction Services (M&A)
2007 – 2008 Stagiaire, European Commission, Directorate-General for Taxation and Customs Union
2004 – 2007 Tax Consultant, Deloitte, Corporate Tax (Small and Medium sized Enterprises)
2004 – Legal Assistant, Bech-Bruun Law Firm, Tax Department

Education

2013 – PhD in tax law, Copenhagen Business School, Law Department, Doctoral School of LIMAC
2012 – Visiting Scholar, University of California at Berkeley, Berkeley Law School (Boalt Hall)
2005 – Master of Science in Business Administration and Commercial Law, Copenhagen Business School
2003 – Erasmus student, Universitá Commerciale L. Bocconi, Milan

Publications

2020

  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (2. edition 2020), Co-authors: Katja Dyppel Weber and Michael Tell.
  • “Reconstructing the Treaty Network– Danish Branch Report” SSRN, 2020.
  • “Responsible Tax in Multinational Enterprises – Why and How?” SSRN, 2020, No. 20-02, (24 pages).
  • “The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment” in Tax Sustainability in an EU and International Context, IBFD, 2020.
  • “Implementing Key BEPS Actions: Where Do We Stand?” Danish report, IBFD (7 pages), Co-author: Jakob Bundgaard.

2019

  • “Abuse and Avoidance – A Contemporary Analysis of Danish Tax Law”. European and International Journal of Tax Law, 2018, issue 4, p. 489-499 (22 pages).
  • “Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model”. Nordic Tax Journal, 2019, (25 pages).
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”. SR-Skat, 2019, 0053 (10 pages), Co-author: 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: Louise Fjord Kjærsgaard.
  • “The Creation of a Permanent Establishment Through the Use of Subcontracting – A new Danish Ruling Adds to the Discussion”. Intertax, 2018, vol. 46, issue 2, pp. 172-176.
  • “The Emergence of Denmark’s Tax Treaty Network — A Historical View”. Nordic Tax Journal, 2018, issue 1, pp. 49-63.
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?” Co-authors: Jakob Bundgaard, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup, European Union (10 pages)

2017

  • Erhvervsretlige emner 1917-2017, (1. edition 2017) Djøf forlag (Co-author), (p. 225-254).
  • “Tax Avoidance Revisited in the EU BEPS Context – EATLP Annual Congress Munich”, Co-author: Jakob Bundgaard, IBFD, Vol. 15, p. 261-284
  • “Innovation, entreprenørskab, vækst og kampen mod skatteundgåelse – justeret fokus i kommissionens harmoniseringsbestræbelser på selskabsskatteområdet”, Skat Udland, SU 2017, 83, Karnov Group (8 pages)

2016

  • “Den digitale økonomi som skatteretlig udfordring” in Liber Amicorum Peter Møgelvang Hansen, 2016, pp. 489-508, edited by Børge Dahl, Thomas Riis and Jan Trzaskowski, Ex Tuto Publishing.
  • “Anti-Tax Avoidance Directivet er nu en realitet – nye værnsregler og flere tvister i vente i EU” Co-author Jakob Bundgaard, SR-SKAT 6/2016 (7 pages)
  • “Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment” Nordic Tax Journal, May 2016 (26 pages)
  • “Kommissionens forslag til et Anti-Tax Avoidance Directive”, Co-auther: Jakob Bundgaard, SR-SKAT nr. 2016-3 (13 pages)
  • “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, Co-auther: Jakob Bundgaard, European Association of Tax Law Professors, National Reports, Denmark (21 page)
  • “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Peter Koerver Schmidt, Wolters Kluwer (10 pages)

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-auther), (p. 291-306).
  • “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-auther), (p. 85-132 and 133-156).
  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (1. edition 2015). Co-authors: Michael Tell and Katja Dyppel Weber.
  • “Når multinationale selskaber skal betale en fair andel i skat”, TfS 2015 238, April 2015 (11 pages).
    “Ensretning i den internationale skatteret – Om muligheden for indførelse af CCCTB i lyset af Luxleaks”, Co-author: Jakob Bundgaard, SU 2015, 38, February 2015 (8 pages).

2014

  • “Øvrige værnsreglers betydning ved dansk CFC-beskatning”, SR-SKAT, November 2014 (6 pages).
    “Corporate Taxation and the International Challenge”, Nordic Tax Journal 2014 issue 2 pp. 113-131, October 2014 (19 pages).
  • “Definitionen af CFC-indkomst og adgangen til dispensation – en kommentar til to nyere afgørelser”, SR-SKAT nr. 3 p. 162 et seq, June 2014 (6 pages).
  • “Tax Risk Management”, (Country Chapter), Co-authors: Bundgaard, Gianelli, Dyppel &Tell, IBFD, March 2014 (20 pages).
    “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014 (9 pages).
  • “Are the Danish CFC Rules in Conflict with the Freedom of Establishment? – An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law”, European Taxation vol. 54, no. 1, January 2014 (7 pages).

2013

  • “Dansk CFC-beskatning – i et internationalt og komparativt perspektiv”, Karnov Group, 2013.
  • “The Taxation of Foreign Passive Income for Groups of Companies” (Danish branch report). Prepared for the 67th IFA Congress held in Copenhagen. Published in Cahiers de droit fiscal international, Vol. 98a, 2013, p. 259-277. Sdu Fiscale & Financiële Uitgivers.
  • “Die dänischen CFC-Vorschriften für Gesellshaften und ihre Vereinbarkeit mit Gemeinshafts- und Abkommensrecht”, Internationales Steuerrecht (IStR), 2013, p. 417-423. Co-author Markus Schneider.

2012

  • ”Danske CFC-regler og dobbeltbeskatningsoverenskomster”, SR-Skat, 2012, no. 5(p. 307-327).

2011

  • ”Dispensation fra CFC-reglerne for selskaber”, Tidsskrift for international beskatning – Skat Udland (SU 2011, 486 – p. 903-914).
  • ”CCCTB – Europa Kommissionens direktivforslag om en fælles selskabsskattebase”, Revision & Regnskabsvæsen (RR 2011, no. 7, p. 40-49). Co-author Jakob Bundgaard.
  • ”En fælleseuropæisk konsolideret selskabsskattebase”, INSPI (2011, no. 7/8, p. 6-13). Co-author Jakob Bundgaard.

2010

  • ”Kapitalfonde i dansk og international skatteret”, 2010, Ex Tuto Publishing (p. 70-94 and p. 225-244). Editor Jakob Bundgaard.
  • “Tax Treaties and Tax Avoidance – Application of Anti-Avoidance Provisions” (Danish branch report). Prepared for the 64th IFA Congress held in Rome. Published in Cahiers de droit fiscal international, Vol. 95a, 2010, p. 261-279. Sdu Fiscale & Financiële Uitgivers. Co-author Jakob Bundgaard.
  • ”Dobbeltbeskatningsoverenskomster og skatteundgåelse – Anvendelse af værnsregler”, Tidsskrift for international beskatning – Skat Udland (SU 2010, 253 – p. 625-631). Co-author Jakob Bundgaard.

2009

  • ”Investeringsselskaber”, Tidsskrift for Skatter og Afgifter (TfS 2009, 567 – p. 2747-2760), Co-author Jakob Bundgaard.

2008

  • ”Værdiansættelse af unoterede aktier ved overdragelse indenfor gaveafgiftskredsen”, Revision & Regnskabsvæsen (RR, 2008, no. 11, p. 64-72). Co-author Per Randrup Mikkelsen.
  • ”En fælles EU-selskabsskattebase”, Tidsskrift for international beskatning – Skat Udland (SU 2008, 47 – p. 95-101).
  • ”M&A Tax Fundamentals”, 2008, International Bureau of Fiscal Documentation (p. 63-72). Editor Anuschka Bakker.
  • ”Immaterialret – indhold, værdiansættelse og skat”, 2008, Thomson Reuters (p. 367-412). Co-author Jakob Bundgaard, editor Lars Karnøe.

2005-2007

  • ”Overdragelse af aktier med skattemæssig succession – pengetankreglen”, Tidsskrift for skatter og afgifter (TfS 2007, 671 – p. 2805-2810). Co-author Per Randrup Mikkelsen.
  • ”Medarbejderobligationer”, INSPI (2007, no. 3, p. 16-19). Co-author Søren Keller.
  • ”Beskatning af foreninger”, IUR-Information (2005, no. 9, p. 8-10).
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ANDERS NØRGAARD LAURSEN

Anders Nørgaard Laursen
Senior Consultant, Professor, Ph.D.

E-mail: anl@corit.dk
Mobile: +45 40 84 55 22

Anders advises on all matters within corporate tax and international tax. Anders possesses significant technical competences and is broadly respected for his knowledge within international tax. Moreover, Anders is a leading expert on taxation of permanent establishments. In 2011 he successfully defended a PhD thesis on this topic.

Professional experience

2016 – Professor, University of Aarhus.
2014 – Technical advisor, Corit Advisory P/S.
2011 – 2016: Associate professor, University of Aarhus.
2008 – 2011: Ph.d.-stipendiat v/Erhvervsjuridisk Institut, Handelshøjskolen, University of Aarhus.
2006 – 2008: Tax Consultant/Assistant Manager – United Tax Network.

Education

2011 – Ph.D. in tax law. Aarhus Universitet
2006 – Master of Business Administration and Commercial Law.

Publications

2019

  • “International skatteret 2018-2019”, SR.2019.324 (8 pages).
  • Aage Haugland-dommen. Taxo, 2019, no. 2 (2 pages).
  • “Kommentarer til udvalgte afgørelser – Fuld skattepligt ved tilflytning og betydningen af kendelser, som er offentliggjort uden SKM-nummer”. R&R 2019.9 (7 pages).
  • “Fast driftsstedsbegrebet i intern dansk ret og betydningen af 2017-opdateringen af OECD’s modeloverenskomst”. SR-skat, 2019, 0184 (10 pages).
  • “Kommentarer til udvalgte afgørelser: Overførsel af en gevinstmulighed, beskatning af urealiserede værdistigninger på anparter og A/B-modeller”. R&R, 2019.4 (7 pages).

2018

  • Kommentarer til udvalgte afgørelser – Skattemæssig kvalifikation af en udenlandsk fond og forholdet mellem intern ret og dobbeltbeskatningsoverenskomsterne. R&R, 2018, 0071 (7 pages)
  • Skattemæssig kvalifikation af en udenlandsk fond, dobbeltbeskatningsoverenskomstbeskyttelse og EU-retten. Karnov R&R, 2018, (7 pages)
  • Kommentarer til udvalgte afgørelser Minktæver, juletræsavlere og andet godtfolk – hvornår udøver et udenlandsk foretagende virksomhed her i landet?. Karnov R&R, 2018 (9 pages)
  • International skatteret 2017-2018. Karnov SR-skat 2018, (pages 9)
  • Ændringer af fast driftsstedsdefinitionen afledt af BEPS-projektet. Karnov SR, 2018 (19 pages)
  • When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? Co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell and Lars Bo Aarup, European Union (10 pages)

2017

  • Kommentarer til udvalgte afgørelser – Tilflytning og fuld skattepligt: hvad ligner egentlig ferie? (SKM2017.180.LSR), RR 2017 SM 8. (5 pages)
  • International skatteret 2016-2017, SR-Skat 2017, 198 f.f. (11 pages)
  • Kommentarer til udvalgte afgørelser – Avancebeskatning ved afståelse af aktier i udenlandsk selskab, EU-retten og tredjelande (SKM2016.154.SR), RR.SM2017.91 (7 pages)

2016

  • Kommenterede udvalgte afgørelser SKM2016.281.HR – Rette indkomstmodtager og udbytte, R&R 2016.0101 (5 pages)
  • Kommentarer til udvalgte afgørelser SKM2015.634.SR og SKM2015.644.SR – fast driftssted, R&R (6 pages)
  • International skatteret 2015-2016, SR-SKAT (8 pages)

2015

  • “Arbejdsudleje – Regelkollission, overgang i skattepligt og indeholdelsesforpligtelse”, Anders Nørgaard Laursen, TfS 2015 440 (9 pages)
  • “Genoptagelse efter C-48/13, Nordea Bank Danmark – styresignal i høring”, Anders Nørgaard Laursen, SR-SKAT online, (4 pages)
  • “International skatteret 2014-2015”, Anders Nørgaard Laursen, SR-SKAT online (7 pages)

2014

  • “OECD’s Modeloverenskomst og FN’s Modeloverenskomst – en sammenligning, SU 2014, 367, December 2014 (10 pages).
  • “The Nordea Bank Case (C-4813)”, Nordic Tax Review 2014, Issue 2 pp. 231-242, October 2014 (12 pages).
  • “Exitskat og henstandssaldoen – er der fradrag for renter? Om ministersvar og lovfortolkning”, TfS 2014, 732, October 2014 (5 pages).
  • “International skatteret 2013-2014”, SR-Skat online, SR.2014.0216, October 2014 (8 pages).
  • “Praktisk internasjonal skatterett og internprising“, Review, Ole Gjems-Onstad & Eivind Furuseth (red.), Nordisk Tidsskrift for Selskabsret, pp. 150-151, 2014/1.
  • “Entreprisevirksomhed og fast driftssted” (peer review), SR-Skat, pp. 31-47, 2014/1.

2013

  • “International skatteret”, SR-Skat 2013/4, pp. 2-17-225, 2012-2013.
  • “Nogle bemærkninger om hjemting som betingelse for begrænset skattepligt af lønindkomst” (peer review), SR-Skat, pp.158-170, 2013/3.
  • “Lærebog om indkomstskat”, kap. 37: International skatteret, pp. 5-12, 39, Aage Michelsen m.fl., vol. 15, 2013 Jurist- og Økonomforbundets Forlag.
  • “Selskaber: aktuelle emner, Selskabers mobilitet – skatteretlige problemstillinger”, pp. 26, Mette Neville m.fl.
    (red.), Jurist- og Økonomforbundets Forlag, 2013.

2012

  • “Permanent Establishment – an analysis of article 5 of the OECD Model”, Jane Bolander (red.), Yearbook for Nordic Tax Research, pp. 8, 2012.
  • “Enhanced Efforts against Perceived No-Tax Corporations” (peer review), International Transfer Pricing Journal pp. 420-425, 2012/6.
  • “Corporate Loss Utilization through Aggressive Tax Planning” (peer review), International Transfer Pricing Journal pp. 342-349, 2012/5.
  • ”Fast driftssted – foreslåede ændringer af kommentarerne til OECD’s Modeloverenskomst” (peer review), SR-Skat, pp. 45-58, 2012/1.
  • ”Kommissionærer og fast driftssted i lyset af Dell-sagen” (peer review), Skat Udland 2012, 140.
  • “Lidt mere om subjektiv skattepligt for selskaber med begrænset ansvar”, Tidsskrift for Skatter og afgifter 2012, 799.
  • ”Enterprise services”, Skat Udland 2012, 309, co. author: Philip Noes, 2012.
  • ”Subjektiv skattepligt for ”selskab med begrænset ansvar” omfattet af SEL § 1, stk. 1, nr. 2 – en kritisk kommentar til TfS 2021, 281 LSR” (peer review), Tidsskrift for Skatter og afgifter 2012, 333.
  • “Cahiers de Droit Fiscal International”, Arvid Aage Skaar m.fl., Vol. 97a 2012 (Enterprise Services (Denmark), pp. 16, 2012.

2011

  • “Iværksætteraktier – L94”, Revision og Regnskabsvæsen 2011/11 pp. 58-66, 2011.
  • “Repræsentant med hjemmekontor” (peer review), Tidsskrift for Skatter og afgifter 2011, 684.
  • ”Fast driftssted”, Jurist- og Økonomforbundets Forlag, 2011.

2010

  • “Dobbeltbeskatningsoverenskomsterne og EU-retten” (peer review), Skat Udland 2010, 70.
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MICHAEL TELL

Michael Tell
Associate Partner, Ph.D.

E-mail: mt@corit.dk
Mobile: +45 40 42 22 99

Michael advises on all matters within corporate tax and international tax. Moreover, Michael is a leading expert on corporate financing and tax, with a specific emphasis on international interest limitation legislation. In 2011 he submitted a Ph.D.-thesis on this topic in Danish and international tax law.

Professional experience

2018 – Associate Partner, CORIT Advisory
2015 – 2018 Associate Professor, Law Department, Copenhagen Business School
2012 – 2018 Senior Associate CORIT Advisory and CORIT Academic
2017 – Visiting Professor, New York University, New York, USA
2017 – Visiting Professor, University of British Columbia, Vancouver, Canada
2012 – 2015 Assistant Professor, Law Department, Copenhagen Business School
2011 – Visiting Scholar, UC Berkeley, California, USA
2009 – 2011 PhD Fellow, Law Department, Copenhagen Business School
2007 – 2008 Accura Advokatpartnerselskab. M.Sc. in Business Administration and Commercial Law

Education

2012 – Ph.D. in tax law. Copenhagen Business School.
2007 – Master of Business Administration and Commercial Law. Copenhagen Business School

Publications

2020

  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (2. edition 2020), Co-authors: Katja Dyppel Weber and Peter Koerver Schmidt.
  • “Corporate Taxation, Group Debt Funding and Base Erosion in The Preference of Debt over Equity for Tax Purposes”, (eds. Peter H.J. Essers et al.) Wolter Kluwer, Series on European Taxation (17 pages), Co-author: Jakob Bundgaard.

2019

  • “Nyt fra EU-domstolen om sambeskatning og grænseoverskridende underskudsudnyttelse”, SR.2019.377 (9 pages).
  • “Transfer Pricing – Status på skønsmæssige ansættelser”. R&R 2019, no. 11, p. 62 (11 pages). Co-authors: Louise Fjord Kjærsgaard and Henrik Guldhammer Nielsen.
  • “Interest Deduction: The implementation of BEPS Action 4”. IFA Congress, London, Cahiers de droit fiscal international, vol. 104a, (18 pages).
  • “EU-domstolen underkender danske regler der begrænser anvendelsen af underskud opstået i udlandet (Bevola-sagen)”. Skat udland, 2019, 0006, (6 pages).
  • “Status på omgåelsesklausulen i ligningslovens § 3”. Skat Udland, 2019, 172 (10 pages), Co-authors: Jakob Bundgaard and Louise Fjord Kjærsgaard.
  • “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”. SR-Skat, 2019,53 (10 pages), Co-author: Jakob Bundgaard and Peter Koerver Schmidt.

2018

  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”. SR.2018.308, Co-authors Louise Fjord Kjærsgaard and Katja Dyppel Weber (6 pages)
  • “Fradrag for erhvervsmæssige udgifter i koncerner efter ligningslovens § 8 N – et EU-retligt perspektiv.” SU 2018, 116, Co-authors: Jakob Bundgaard and Lars Bo Aarup (4 pages)
  • Politikerne “afsporer” skattedebat og leverer “uværdig” kritik, Co-author: Lars Bo Aarup, 22 May 2018 (3 pages)
  • “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?” Co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Anders Nørgaard Laursen and Lars Bo Aarup, European Taxation (10 pages)
  • Danish national report on “Tax Transparency”– EATLP Annual Congress Zurich, IBFD, (12 pages)

2017

  • Erhvervsretlige emner 1917-2017, (1. edition 2017) Djøf forlag (Co-author), (p. 203-224).
  • “Interest Limitation Rules in the Post-BEPS Era”. Intertax, 2017, p. 750-763
  • “Tynd kapitalisering – EU-retlig uforenelighed af danske regler i Masco C-593/14.” Skat Udland, 2017, 196 (7 pages)

2016

  • “Erhvervsbeskatning – med fokus på personselskaber og virksomhedsordningen” DJØF/Jurist og Økonomforbundet p.115-154.
  • “Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?” Co-author: Karen Boll, Nordic Tax Journal 2015 (11 pages)

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-author), (p. 307-324).
  • Corporate Bonds in Denmark, Intertax, Vol. 43, Issue 8 & 9, 2015.
  • International skatteret – I et dansk perspektiv. Hans Reitzels Forlag (1. edition 2015). Co-authors: Peter Koerver Schmidt and Katja Dyppel Weber.
  • Sambeskatning og udnyttelse af underskud på tværs af grænser – Kommissionen mod Storbritannien C-172/13″, SR-SKAT, March 2015 (5 pages).
  • “Taxation of Various Crowdfunding Alternatives”, Co-author: Steffen Bonde Jensen, Derivatives & Financial Instruments, 2015 (Volume 17), No. 1, 22 January 2015 (7 pages).

2014

  • “Tax Risk Management”, (Country Chapter), Co-authors: Bundgaard, Gianelli, Dyppel & Schmidt, IBFD, March 2014 (20 pages).
  • “Renteloftet og faste driftssteder i udlandet – i lyset af Argenta”, C-350/11, SU 2014 2.
  • “Exit Taxation within the European Union/European Economic Area – After Commission v. Denmark (C-261/11)”, European Taxation, 2014.

2013

  • “Interest Limitation Rules – an Analysis of the Danish Legislation”, Nordic Tax Journal, 2013.
  • “Exit Taxation After Commission v Denmark C-261-11”, Global Tax Weekly, Issue 56, December 5, 2013 (7 pages).
  • “EU-retten og danske rentebeskæringsregler”, SR.2013.0101, May 2013 (6 pages).

2012

  • “Subjektiv skattepligt for selskaber: Registrerings- og hovedsædekriteriet i SEL § 1”, TfS 2012 740 (7 pages).
  • “Ledelsens sæde – Fuld skattepligt for udenlandske selskaber med dansk ledelse”. INSPI 2012/9 (9 pages).
  • “Fradragsbeskæring af finansieringsudgifter”. Jurist- og Økonomforbundets Forlag (1. edition 2012).
  • “EBIT-saldoen – en kommentar til TfS 2012, 486”. TfS 2012, 573 (4 pages).
  • “Renteloftet og faste driftssteder i udlandet”. SU 2012, 272 (12 pages).
  • “Tynd kapitalisering og kontrolleret gæld”. Tidsskrift for Skatter og Afgifter, 2012, 351 (13 pages).

2011

  • ”Udviklingslinjer i praksis vedrørende tynd kapitalisering”. Tidsskrift for Skatter og Afgifter, 2011, 104 (14 pages). Co-author Jakob Bundgaard.

2010

  • “Tax Neutrality in Corporate Financing”, CORIT Discussion Paper, No. 5. 2009. Studi Tributi Europae (European Tax Studies) 1/2010, University of Bologna, 2010 (19 pages). Co-author Jakob Bundgaard.
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KATJA DYPPEL WEBER

Katja Dyppel Weber
Partner, Ph.D.

E-mail: kdw@corit.dk
Mobile: +45 40 42 22 95

Katja advises on all matters within Danish and international corporate tax law. She possesses a special expertise within the field of corporate taxation, international tax law, financial instruments, transactions and structuring, corporate finance, and transfer pricing.

Moreover, Katja is a leading expert on tax treatment of complex financial instruments, with a specific emphasis on derivatives. In January 2012 she submitted a Ph.D.-thesis on this topic in Danish law.

Katja has, for several years, been active in the academic world and is currently teaching at Copenhagen Business School. Katja is national correspondent and summary author for IBFD Tax News Services and Tax Treaties Database.

Professional experience

2018 – Partner, CORIT Advisory
2017 – 2020 External Lecturer, Law Department, Copenhagen Business School
2015 – 2018 Associate Partner, CORIT Advisory
2015 – 2017 Associate Professor, Law Department, Copenhagen Business School
2012 – 2015 Senior Associate, CORIT Advisory and CORIT Academic.
2012 – 2015 Assistant Professor, Law Department, Copenhagen Business School.
2009 – 2012: PhD Fellow, Copenhagen Business School, Law Department, Denmark.
2008 – 2012: Tax Consultant, Deloitte, Copenhagen, Denmark.
2011 – Visiting PhD., International Tax Program, New York University School of Law, New York, USA.
2006 – 2008: Student assistant, Tax and Legal. ATP Real Estate Partners.

Education

2012 – Ph.D. in tax law. Copenhagen Business School.
2009 – Master of Business Administration and Commercial Law. Copenhagen Business School.

Publications

2020

  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (2. edition 2020), Co-authors: Peter Koerver Schmidt and Michael Tell.

2018

  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR.2018.308, Co-authors Louise Fjord Kjærsgaard and Michael Tell (6 pages)
  • “Fradragsregler trænger til et servicetjek”, Co-author: Jens Jul Jacobsen, Børsen 19. april 2018 (4 pages)
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Co-author: Louise Fjord Kjærsgaard, Børsen 11. april 2018 (3 pages)
  • “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Co-author: Louise Fjord Kjærsgaard, Børsen 14. marts 2018 (4 pages)
  • “Skattemæssig behandling af virtuelle valutaer”, Co-author: Louise Fjord Kjærsgaard, TfS 2018, 1, Karnov Group (12 pages)

2016

  • “Study on Structures of Aggressive Tax Planning and Indicators”, Ramboll Management Consulting & Corit Advisory(176 pages)
  • “Tilknytning til erhvervsmæssig virksomhed eller ej? – Fradrag for fysiske personers tab på finansielle kontrakter”, Katja Dyppel Weber, SR-skat, January 2016 (12 pages)

2015

  • “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-auther), (p. 349-369).
  • “Fra symmetri Kulbrinteskatteloven til Symmetri i Kursgevinstloven”, Katja Dyppel Weber, Karnov Group Denmark, SU 2015, 202 (6 pages)
  • “International skatteret – I et dansk perspektiv”. Hans Reitzels Forlag (1. edition 2015). Co-authors: Peter Koerver Schmidt and Michael Tell.

2014

  • “Skatteretlig behandling af underskud i forbindelse med kulbrintevirksomhed”, TfS 2014 775, October 2014 (15 pages).
  • “Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements”, IBFD, June 23, 2014 (19 pages).
  • “Tax Risk Management”, (Country Chapter), Co-authors: Bundgaard, Gianelli, Tell & Schmidt, IBFD, March 2014 (20 pages).
  • “Nettoprincippets betydning ved lempelsesberegning”, TfS 2014 119, February 2014 (9 pages).

2013

  • “Le Societá Holding: Un Tentative di Collocamento Sistemico”, Co-author, pp. 700-719, Klüwer International, 2013.
  • “Beskatning af aktielån og repo’er, SR-skat online, 2013 (8 pages).

2012

  • “Køberet til andel af vindmøllepark – en kommentar til TfS 2012, 525”. TfS 2012, 616 (12 pages).
  • “Beskatning af finansielle kontrakter”. DJØF Forlag 2012 (400 pages).
  • “Finansielle kontrakter: dekomponering eller integration – et skatteretligt kvalifikationsspørgsmål”. Tidsskrift for Skatter og Afgifter, 2012, 303 (13 pages).

2011

  • “Værdiansættelse af urealiserede finansielle kontrakter”. Tidsskrift for Skatter og Afgifter, 2011, 798 (14 pages).
  • “Denmark offers Unique Opportunities as a Holding Company Jurisdiction”. Tax Planning International European Tax Service, BNA, 2011 (7 pages). Co-author Jakob Bundgaard.

2010

  • “Lager- eller realisationsbeskatning af finansielle kontrakter – TfS 2010, 629 Ø en domskommentar”. Tidsskrift for Skatter og Afgifter, 2010, 804 (14 pages).
  • “Profit Participating Loans in International Tax Law”. Intertax 2010/12, pp. 643-662 (22 pages). Co-author Jakob Bundgaard.

2009

  • “Overskudsafhængige lån – Om udformning, økonomiske rationaler og den mangelfulde skatteretlige regulering”. Tidsskrift for Skatter og Afgifter, 2009, 480 (18 pages). Co-author Jakob Bundgaard.
  • “Corporate Tax Implications of Denmark’s Unilateral Termination of its Tax Treaties with France and Spain”. Bulletin for International Taxation, July 2009, p. 295 et seq. (14 pages). Co-author Jakob Bundgaard.