Lawyer with the Dutch law firm Loyens & Loeff. Researcher and lecturer with the Amsterdam Centre of Tax Law of the University of Amsterdam. Doctoral Degree in International Tax Law from the University of Amsterdam and LL.M. in International Tax Law from Wirtschaftsuniversität Wien. Invited Lecturer at the University of Leiden (Adv LLM/ITC Leiden) and at Universidade Católica Portuguesa (Post-Graduate Qualifications and Master of Tax Law). Regularly publishes articles and contributions in books and journals and is a correspondent for Highlights & Insights on European Taxation and EU Tax Alert.