Niels Winther-Sørensen

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