Frans Vanistendael is professor emeritus of KULeuven (Belgium), where he was dean of the law faculty and taught various tax courses (1971 – 2007). He was director of the European Tax College (2001 – 2013), co-founder and secretary-general of the European Association of Tax Law Professors (EATLP), Academic Chairman of IBFD and member of the IFA Permanent Scientific Committee (2007 – 2013). He was Commissioner of Tax Reform in Belgium (1987), advisor to the European Commission (Ruding Committee 1991), and teacher in OECD and IMF programmes in Asia and Europe and university tax programmes worldwide. He is founder of the World Tax Journal, co-founder of the EC Tax Review and member of the editorial board of the Global Tax Treaty Commentary.