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”, 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

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

2011

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

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).
  • “Pending case filed by Danish Courts: The Koefoed Case”, Co-author Lang, M., Schuch, J. & Staringer, C.. Wien: Linde Verlag Wien, p. 23-31 9 s. (Schriftenreihe zum internationalen Steuerrecht; Nr. 48), p. 23-31
  • ”Flere boliger – en kommentar til Jan Pedersen i 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”. Co-author Morten Balling. Yearbook for Nordic Tax Research. 2007, p. 11-50

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”, Co-authors  Lang, M., Schuch, J. & Staringer, C. ECJ – Recent Developments in Direct Taxation. Wien: Linde Verlag Wien, p. 73-85 (Schriftenreihe zum Internationalen Steuerrecht, Bind 41).
  • ”The attribution of profits to permanent establishments”. Co-author Pia Konnerup. Danish National report for the IFA congress 2006, Cahiers Vol 91 b, p. 279-301
  • ”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. Co-authors Ståhl and P. Thorell, 2005, p. 515-539

2004

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

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”. Co-authors Mette Neville and Karsten Engsig Sørensen. The Internationalisation of Companies and Company Laws. 2001, p. 181-228

2000

  • ”Skat ved aktieselskabers til- og fraflytning”, Co-authors Paul Krüger-Andersen and Mette Neville, 2000, p. 307-327
  • ”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”. 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
  • ”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”. Co-author Helene Amsinck Boie. TfS 1990, 337