Category: Our Team

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

2024

• “SAFE og skat”, SR-Skat, no. 5, Karnov.

2023

• “The Danish Supreme Court’s Decisions on Withholding Tax on Dividends and Interest”, European Taxation 2023 (Volume 63), No. 7.

• “Højesterets dom om udbytteskat og beneficial ownership”, SR-SKAT, no. 02, Karnov.

2022

• “Den tredje 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.

2021

•  “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).

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.

Louise Blichfeldt Fjord
Associate Partner and Assistant Professor, Ph.D.

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

Louise 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, digitalized business models, incentive schemes, transactions and structuring, investments, M&A and transfer pricing.

Moreover, Louise is a leading expert on international tax treatment of highly digitalized business models, with a specific emphasis on blockchain, cloud computing, and intermediary platforms. Louise holds a Ph.D. degree in this topic focusing on the allocation of taxing rights under tax treaties.

Louise has, for several years, been active in the academic world primarily as academic staff and by lecturing at Copenhagen Business School. Further, Louise is national correspondent and summary author for IBFD.

Finally, Louise is representative of the Danish branch of Young IFA Network (Dansk Skattevidenskabelig Forening).

Professional experience

2023 –               Associate Partner, CORIT Advisory
2021 –               Assistant Professor, Copenhagen Business School, Frederiksberg
2021 – 2023     Director, CORIT Advisory
2018 – 2021     Senior Associate, CORIT Advisory
2018                  Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2015 – 2018     Associate, CORIT Advisory

Education

2021                  Ph.D. Fellow, Copenhagen Business School, Frederiksberg 2018-2021
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

2024

• “Skattemæssige udfordringer ved Remote Workers”, SR-Skat, No. 4, Karnov.

2023

•  Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive, Intertax, Volume 51, Issue 6/7 [pre-publication] (2023) pp. 1 – 15, co-author: Mark Ørberg.
• The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Peter Koerver Schmidt.

2022

• “Cahiers de droit fiscal international”, vol. 106B: Big data and tax – domestic and international taxation of data driven business, p. 303-320, IFA, co-author: Jakob Bundgaard.

2021

• “Allocation of the Right to Tax Income from Digital Products and Services – A legal analysis of international tax treaty law”, Copenhagen Business School, CBS LAW, PhD Series No. 27.
• “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
• “Taxation and Value Creation”, IFBD, Chapter 17, p. 341-352.
• “The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States”, Intertax (vol. 49, issue 8/9).

2020

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

• “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.

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.

Lastly, he has been involved in the academic as external lector since 2011 at Aarhus University and lately Aalborg University.

Professional experience

2015 –              Owner and CEO, Crossbord
2016  –             External Lecturer of tax law, Aalborg University
2014                 Correspondent (ITA), taxation of individuals, IBFD
2011 – 2016    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 – 2012    Tax Consultant, United Tax Network – Denmark
2018                 Teaching assistant, finance, Aalborg University

Education

2020                 Advanced Professional Certificate in International Taxation, IBFD
2019                 Executive MBA in influential leadership, AVT Business Scholl (AMBA)
2017                 Board Certificate, Board Company (Board Assure)
2011                 Master of Laws (LL.M.). Aalborg University
2009                 Master of Business Administration and Commercial Law. Aalborg University

Peter Koerver Schmidt
Academic Advisor, Professor, 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 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. Subsequently, Peter has authored multiple books as well as articles in acknowledged law journals.

Professional experience

2023 –              Professor, Law Department, Copenhagen Business School

2019 – 2023    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

2024

• Simplificering og harmonisering af selskabsbeskatningen i EU – Kommissionen gør endnu et forsøg, SR-Skat, no. 1, Karnov.

2023

• Constitutional Limits on Taxation in Denmark, Review of International and European Economic Law, Vol. 2, No. 3, 2023, p. 92-103, Co-author: Mark Ørberg.
• Formuebeskatning i Danmark : Aktuel debat om en gammel kending, Juristen, Vol. 105, No. 1, 4.2023, p. 34-42.
• Driftsomkostninger og andre fradrag + Internationale forhold, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen, Djøf Forlag 2023, p. 79-96 og 473-502, Co-authors: Christian Skovgaard Hansen, Troels Michael Lilja & Michael Tell
• The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Louise Blichfeldt Fjord.

2022

• Tax History – Danish National Report, in “EATLP International Tax Series”, vol. 20, 2022, p. 243-262, edited by Peter Essers, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: Helle Vogt and Jacob Graff Nielsen.
• Beskatning af arv og gaver med fokus på overdragelse af erhvervsvirksomhed inden for familien – forskelle i den dansk-svenske retsudvikling, in: ”Festskrift til Robert Påhlsson”, 2022, p. 277-293, edited by Nick Dimitrievski et al., Iustus förlag, Uppsala.

• Direktivforslaget om global minimumsbeskatning i lyset af den fri etableringsret, SR-skat, vol. 03.

2021

• Implementeringen af skatteundgåelsesdirektivets CFC-regler i dansk ret – en retlig analyse med komparative og EU-retlige overvejelser, SR-skat, 2021, no. 33, issue 6, p. 255-270, Karnov Group, Copenhagen.
• Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?, Nordic Tax Journal, no. 20, issue 1, pp. 29-44,  Sciendo – De Gruyter Open, Warsaw.
• Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation,  no. 61, issue 10, International Bureau of Fiscal Documentation, Amsterdam. Co-authors: David Kleist and Juha Lindgren.

2020

• “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, p. 59-86.
• “Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish Adjudication on Tax Avoidance?”, Nordic Tax Journal, (16 pages).
• “A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law”, Intertax, no. 48, issue 11, pp. 983-997, Kluwer Law International, Alphen aan den Rijn.
• “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.
• “Responsible Tax in Multinational Enterprises – Why and How?”, SSRN, 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.
• “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, 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, (25 pages).
• “Implementering af skatteundgåelsesdirektivet (ATAD) i dansk ret”, SR-Skat, 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, (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, vol. 46, issue 2, pp. 172-176.
• “The Emergence of Denmark’s Tax Treaty Network — A Historical View”, Nordic Tax Journal, issue 1, pp. 49-63.
• “When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Michael Tell, Anders Nørgaard Laursen and Lars Bo Aarup.

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”, IBFD, Vol. 15, p. 261-284, co-author: Jakob Bundgaard.
• “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”, SR-SKAT 6/2016, (7 pages), co-author Jakob Bundgaard.
• “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”, SR-SKAT nr. 2016-3, (13 pages), Cco-author: Jakob Bundgaard.
• “Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU BEPS Context”, European Association of Tax Law Professors, National Reports, Denmark, (21 pages), co-author: Jakob Bundgaard.
• “Taxation of Income in Foreing Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts”, Wolters Kluwer, (10 pages).

2015

• “Erhvervsretlige emner”, (1. edition 2015) Djøf forlag. (co-author), (p. 291-306).
• “Immaterialretlig crossover – Dansk immaterialret IV”, 1. ed. 2015, Karnov Group Denmark. (co-author), (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”, SU 2015, 38, February 2015, (8 pages), co-author: Jakob Bundgaard.

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), IBFD, March 2014, (20 pages), co-authors: Jakob Bundgaard, Gianelli, Katja Dyppel Weber & Michael Tell.
  “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).

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

2023

• “International skatteret”, Taxo, no. 4, Karnov.
• “Ligningslovens § 33 A og ophold i udlandet”,  SR-Skat, No. 1, 2023, s. 5-7, Karnov.
• “Præcedens – Vedligeholdelse eller forbedring?”, Taxo, No. 4, 2023.
• “Lærebog om indkomstskat”, 20. udg., Djøf Forlag, co-authors: Jane Bolander; Liselotte Madsen; Anders N. Laursen; Inge Langhave.

2022

• “Tupperware dommen: Selvstændigt erhvervsdrivende eller lønmodtager?”, Taxo, No. 5, Karnov.
• “Kommentar til statsskatteloven”, Karnovs Lovsamling, 2022, Karnov.
• “Kommentarer til udvalgte afgørelser: Tilsynsarbejde og fast driftssted”, R&R, No. 2, Karnov, s. 90-94.
• “Fast driftssted og hjemmekontorer”, SR-Skat, Bind 2022, nr. 136, 2022, s. 136-148.
• “Indtægtsnydelsesret med udlagt kapitalejer uden båndlæggelse, rette indkomstmodtager og udbytte”, R&R, No. 8, Karnov, s. 94-100.
• “International skatteret 2021-2022(1)”, SR-Skat, 2022, s. 93-102.
• “International skatteret 2021-2022 (2)”, SR-Skat, No. 8, SR.2022.323, 2022, s. 323-330.
• “Kähler-dommen: delsalg og delkøb og den ideelle andel af et interessentskab”,
  Taxo, No. 8, 2022, s. 20-25.

2021

• “International Skatteret 2020-2021”, Karnov, 2021.
• “Kommentarer til udvalgte afgørelser – Tilflytning og 10-dages reglen”, Taxo R&R, No. 1, 2021.
• “Hjemmehørende i en kontraherende stat og begreberne “kollektivt investeringsinstitut” og kollektivt investeringsinstrument””, Taxo R&R, no. 9, 2021.
• “Nye regler om fast driftssted i dansk ret”, Taxo R&R, no. 10, 2021.
• “Rentefikseringsdommen”, Taxo, no. 3, 2021
• “Kruse-dommen Kommanditisters fradragskonto og praksisændringer”, Taxo, 2021.
• “Lærebog om Indkomstsskat”, Djøf Forlag, 2021, Co-authors:  Jane Bolander, Liselotte Madsen, Inge Langhave.

2020

• “Skattely – skatteplanlægning, skatteflugt og misbrug”, ExTuto, 2020, p. 119-141.
• “Skatteret – Grundlæggende principper”, 2020.
• “Underleverandører og fast drifts-sted: nogle kritiske bemærkninger til SKM2019.334.VLR”, 2020, (6 pages).
• “International Skatteret”, Karnov, 2020.
• “Præcedens: California Kleindienst”, Taxo 2020, no. 3 (3 pages).
• “Aktieombytning: udbytte eller aktieavance? – nogle bemærkninger om omgåelse mv.”, 2020 (8 pages).
• “Playboy-dommen – selskabers skatteretlige nationalitet”, 2020.
• “Gevinst på gæld og den retskildemæssige værdi af den juridiske vejledning – nogle kritiske  bemærkninger til SKM2020.64.LSR”, Karnov 2020.

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?”, European Union, (10 pages), co-authors: Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell and Lars Bo Aarup.

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”, TfS 2015 440, (9 pages).
• “Genoptagelse efter C-48/13, Nordea Bank Danmark – styresignal i høring”, SR-SKAT online, (4 pages).
• “International skatteret 2014-2015”, 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, 2012, co-author: Philip Noes.
• ”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.