Partner, PhD
Head of Tax Law & Tax Controversy
Stine is founding partner of KPMG Law Advokatfirma and head of the law firm’s Tax Law & Tax Controversy practice. Specialising in tax dispute resolution and tax litigation, Stine represents clients before the Danish courts and administrative appeal bodies, before the EU Court of Justice and in connection with international tax settlement procedures. Clients include Danish and foreign companies, both listed and privately held, private equity funds, sovereign wealth funds and pension funds. A substantial part of Stine’s client work concerns transfer pricing issues, cross-border disputes and cases that raise questions of principle concerning EU tax law or under Danish tax law. They pertain to a wide variety of industries and sectors.
Prior to joining KPMG, Stine practiced with leading Danish law firms Kromann Reumert and Kammeradvokaten (the Government Counsel) and served as a Fellow at the University of Cambridge. She holds a law degree from the University of Copenhagen, and a PhD in EU-law from the European university Institute in Florence, Italy.
Stine serves on the Board of the Danish Tax Scientific Association (Dansk Skattevidenskabelig Forening; the Danish Branch of IFA) and previously, in the Danish Bar and Law Society’s Tax Committee. She has published a book with Oxford University Press and frequently contributes to Danish and international tax journals and conferences as author and speaker.
Areas of expertise: Tax Law & Tax Controversy – Global Legal Services
Selected publications
2012
Oxford University Press (2012): “Enforcement of EU Law: The Role of the European Commission” (peer reviewed)
2021
Revision & Regnskabsvæsen (2021): ”Højesteret om TP og skatteskøn — Tetra Pak-sagen” / Danish Supreme Court on TP and tax assessments — the Tetra Pak case (co-authored)
Taxo (2021.05): ”Voldgift — fremtidens tvistløsningsmekanisme i internationale skattesager?” / Arbitration — the dispute resolution mechanism of the future in international tax cases? (co-authored)
SR Skat (2021): Forrentning af skattekrav under ligningsmæssig henstand / Interest on tax claims when tax payment deferral is granted (co-authored)
2019
Revision & Regnskabsvæsen (2019): ”Højesterets dom i Microsoft-sagen” / Judgment by the Danish Supreme Court in the Microsoft matter (co-authored)
International Tax Report (2019): “Revenue defeat in first substantial transfer-pricing case to reach the Danish Supreme Court” (co-authored)
IBFD journal Derivatives Financial Instruments (2019): “Preliminary Judgments in the EU Beneficial Ownership Cases” (co-authored)
Oxford University Press; Max Planck Encyclopedia of International Procedural Law (2019): “Penalty payment (CJEU)” (peer reviewed)
2018
SR Skat (2018, 269): ”Transfer pricing og toldværdiansættelse – en kommentar til Hamamatsu-sagen” / Transfer pricing and customs valuation – comments on the Hamamatsu case (co-authored)
2017
SR Skat (2017): ”Præjudicielle forelæggelser i skattesager” / Preliminary references in tax cases
2016
Skat Udland (2016, 276): “Dispositionskorrektioner i lyset af BEPS (II)” / Recharacterisation in the light of BEPS (II) (co-authored)
Skat Udland (2016, 60): “Dispositionskorrektioner i lyset af BEPS (I)” / Recharacterisation in the light of BEPS (I) (co-authored)
2015
Skat Udland (2015): “Beneficial ownership og EU-retten” / Beneficial ownership and EU law (co-authored)
Skat Udland (2015): ”Danmark implementerer EU-omgåelsesklausulen” / Denmark implements the EU anti tax avoidance rule (co-authored)
Skat Udland (2015): ”Sovereign wealth funds” (co-authored)
2013
Springer Publishing (2013): “Non-Binding Peer Evaluation within an Area of Freedom, Security and Justice” (book chapter, peer reviewed)
2012
Policy note commissioned by the European Parliament’s Committee on Legal Affairs; PE 462.441 (2012): “The relationship between the Commission acting as Guardian of the EU Treaties and complainants: Selected topics”
EU-Karnov (11th ed.) four chapters on i) the EU Institutions, ii) the European Parliament, iii) the Commission and iv) the Council (co-authored)
2008
Oxford University Press; Yearbook of European Law (2008): “Procedural Overview and Substantive Comments on Articles 226 and 228 EC”
Selected presentations
2021
Annual Joint International Tax Conference organised by King’s College London, the Chartered Institute of Taxation, ADIT and the International Fiscal Association’s UK Branch (2021): “Recent Transfer Pricing and PE Cases”
2019
IBFD Webinar (2019): “A New Tax Avoidance Rule for the EU?’”
EU Tax Law Group seminar held during the London IFA Congress (2019): “The NN and Nordea cases – cross-border losses – the Danish Aftermath”
Dansk Skattevidenskabelig Forening, the Danish branch of International Fiscal Association; IFA (2019): Panel discussion on the Danish GAAR
Danske Advokater; Association of Danish Law Firms’ tax committee (2019): Seminar on the Danish general anti-tax avoidance rule
Seminar organized by the University of Copenhagen (2019): “Beneficial owner cases”
Seminar organized by Think Tank EUROPA w/European Commissioner Margrethe Vestager and others (2019): “The legal perspective on TAX, do we have free competition in Europe?”
Dansk Skattevidenskabelig Forening, the Danish branch of International Fiscal Association; IFA (2019); “EU tax law and recent case law from the Court of Justice”