List of Contributors. Editor. Authors

Transcription

1 Editor Pasquale Pistone is Academic Chairman of IBFD (the Netherlands), holder of a Jean Monnet ad personam Chair in European Tax Law and Policy at WU Vienna (Austria) and Professor honoris causa at the Ural State Law University and at the University of Cape Town. He is also a member of the Executive Board and Secretary General of the European Association of Tax Law Professors. Prof. Dr Pistone is editor-in-chief of IBFD s World Tax Journal and Doctoral Series, executive editor of IBFD s Global Tax Treaty Commentaries and co-editor of Diritto e Pratica Tributaria Internazionale. Authors Fabrizio Amatucci is Professor of Tax Law and Comparative Tax Systems at the University of Naples Federico II (Department of Law). He was Chief of the Department of Law of the University of Naples Federico II from , and he has served as a member of the Academic Committee of the European Association of Tax Law Professors. He is the author and/or editor of several books and articles, published mainly in Italian and international journals and book series. Paolo Arginelli is Professor of Tax Law at the Università Cattolica del Sacro Cuore in Italy, adjunct postdoctoral researcher at IBFD Academic and of counsel at Maisto e Associati in Milan. He earned an advanced LLM in international tax law in 2006 and a PhD in 2013 (writing on the interpretation of multilingual tax treaties), both from the University of Leiden (the Netherlands). He regularly speaks at conferences and seminars on topics related to international and EU tax law. Cécile Brokelind is Professor of Business Law in the Department of Business Law, School of Economics and Management, Lund University. She is Director of the Master s in European and International Tax Law at Lund University, one of the founding members of the GREIT and an active contributor to research publications on EU tax law. Robert J. Danon is Professor of International Tax Law at the University of Lausanne. He is also a founding partner of Danon & Salomé, a firm specialized in tax law, as well as the chairman of the Permanent Scientific 705

2 Committee (PSC) of the International Fiscal Association (IFA). He holds a PhD in tax law from the University of Geneva and an LLM in international taxation from the University of Leiden. Lorenzo Del Federico is Professor of Tax Law and member of the PhD in Business, Market and Institutions at the University of Chieti-Pescara (Italy), co-director of the Advanced LLM in Tax Law at the Universities of Chieti- Pescara and Teramo (Italy), and co-founder and co-director of the Rivista Trimestrale di Diritto Tributario (Tax Law Quarterly) and the editorial series Italian and European Tax Law (Giappichelli, Torino). Menita Giusy De Flora holds a double PhD in tax law from the Universities of Salerno (Italy) and Vigo (Spain), and an LLM in European and international tax law. She has been contracted as Researcher at the University of Salerno and Visiting Professor at the University of Vigo. Dr De Flora is currently Lecturer in Tax Law at the University of Salerno. Maria Cecilia Fregni is Professor of Tax Law, European and International Tax Law and Public Finance Law at the University of Modena. She has taught courses and master classes throughout Italy and has been in charge of the training of PhD students. She maintains an intense conference schedule at the national and international levels, and she has published numerous articles on issues of tax law (both domestic and transnational) and fiscal policy. Ricardo Garcia Antón is Senior Research Associate at IBFD. He holds a master s degree in taxation from the Instituto de Estudios Fiscales/University of Seville (Spain) and an advanced LLM in comparative, European and international law from the European University Institute (EUI). He received his PhD from the EUI in Francesco De Lillo, Master of Laws (Milan) and Advanced LLM in International Tax Law (Amsterdam), is currently an associate within the European Knowledge Group of IBFD. He has several years of experience in the academic-legal publishing sector, and he opened the floor for the latest edition of IBFD s Duets in International Taxation. His scientific interests include international tax law principles, anti-avoidance policies and hybrid mismatches. Adolfo Martín Jiménez, PhD European University Institute, Florence, Italy, 1997 and LLM University of Wisconsin, United States, 1995, is Professor of Tax Law at the University of Cádiz (Spain) and holder of the European Commission Jean Monnet Chair ( ) in EU Tax Law. He 706

3 specializes in international taxation (including transfer pricing) and EU tax law, and he is the author or co-author of several books and more than 60 articles in these fields. João Félix Pinto Nogueira is Adjunct Academic Chairman of IBFD. He also lectures regularly at the Catholic University of Portugal (Lisbon and Oporto), the University of Cape Town and several other universities. He has presented and published extensively in international and EU tax law. He is a member of the EATLP, IFA (General Council), IFA Portugal (Executive Board), YIN PT (President), ILADT (Board) and ECJ CFE task force, among other organizations. Alice Pirlot is Research Fellow at the Oxford University Centre for Business Taxation. Prior to joining the Centre, Alice was Research Fellow of the National Belgian Fund for Scientific Research (FNRS) at the University of Louvain, where she completed her PhD in April Her research focuses on the interaction between tax and environmental law. She has studied and conducted research at the College of Europe, the University of Utrecht, the Universities of Namur, Antwerp and Louvain, the WU Vienna University of Economics and Business, the Max Planck Institute for Tax Law and Public Finance and the Levin College of Law of the University of Florida. Pedro Guilherme Lindenberg Schoueri is a research assistant, PhD candidate (DIBT) and recipient of the DOC Fellowship of the Austrian Academy of Sciences at the Institute for Austrian and International Tax Law WU (Vienna University of Economics and Business). Romero J.S. Tavares is an international tax lawyer based in Vienna. He is a Lecturer/Researcher (PhD/DIBT) in the Global Tax Policy Center and Transfer Pricing Center at Wirtschaftsuniversität Wien, holding a master s degree in international business from the University of Detroit, and a law (LLB) degree from Brazil. He is an affiliated expert of the NERA Global Transfer Pricing practice (Paris) and was a senior partner with a Big Four firm, where he worked for 20 years in the United States and Brazil. Mario Tenore is Senior Associate at Maisto e Associati (Milan office) and member of the International Tax Entertainment Group (ITEG). He obtained a PhD (cum laude) in tax law from the University of Naples Federico II (Italy) and an LLM (cum laude) in international tax law from the University of Leiden (the Netherlands). His areas of expertise are international and European tax law, including State aid and taxation of entertainers and sportspersons. 707

4 Frans Vanistendael is Professor Emeritus of the Catholic University of Leuven, Belgium, where he was dean of the faculty ( ). He was a founding member of the European Association of Tax Law Professors, Academic Chairman of IBFD ( ) and Director of the European Tax College ( ). Prof. Vanistendael has served as cabinet adviser to several ministers of finance in Belgium and as Royal Commissioner of Tax Reform (1987). He has written more than 400 books and articles on various tax subjects. Maarten Floris de Wilde is Associate Professor at Erasmus University Rotterdam, where he specializes in international taxation and in European law with regard to direct taxation. In addition, Prof. de Wilde is Director Capacity Building at the Africa-Europe Partnership Institute for Capacity Building and Human Resource Development (AEPICAB) and a senior associate and a professional support lawyer at Loyens & Loeff, where he is a member of the firm s general tax practice in Rotterdam and Tax Knowledge Centre. Commentators María Cruz Barreiro Carril is Lecturer in Tax Law at the University of Vigo (Spain). Her thesis, Direct taxation and EU Law: Negative tax integration by the ECJ, received the PhD award of the University of Vigo and the Law Institute of Fiscal Studies (Spanish Ministry of the Economy). She has conducted research on European and international tax law at various institutions, including IBFD, WU Vienna and NYU. Yariv Brauner holds the Hugh Culverhouse Eminent Scholar Chair in Taxation at the University of Florida Levin College of Law. He previously worked as a consultant in Ernst & Young s international tax practice in New York. Prof. Brauner has published several books and articles in professional journals and law reviews, and he is a co-author of U.S. International Taxation Cases and Materials (with Reuven S. Avi-Yonah, Diane M. Ring and Willard Taylor). Irene J.J. Burgers is Professor of International Tax Law in the Faculty of Law and Professor of Economics of Taxation in the Faculty of Economics and Business of the University of Groningen, the Netherlands. Prof. Burgers formerly practised tax law as Tax Adviser with PricewaterhouseCoopers, and she has served as one of the independent persons for the EU Arbitration Committee ( ). 708

5 Anzhela Cédelle is Senior Research Fellow at the Oxford University Centre for Business Taxation, Saïd Business School, and Associate Member of the Oxford Law Faculty, where she teaches postgraduate students. Her areas of expertise cover international and EU tax law and policy. Dr Cédelle is a convenor of the Tax Section of the Society of Legal Scholars and, in 2017, was the recipient of a prestigious British Academy Rising Star Engagement Award. Lluís M. Fargas Mas manages the European Tax function, Financial Controlling, as well the Corporate Development strategy in the European region for Arconic, a global technology, engineering and advanced manufacturing leader. Dr Fargas holds a PhD in finance and tax law and is a frequent and regular lecturer at universities in Spain and Switzerland, as well as a regular speaker on taxation at international seminars and workshops. Hans Gribnau is Professor of Tax Law at the Fiscal Institute of Tilburg University and at Leiden University. His current research interests lie in the quality of tax regulation, the regulatory use of tax law, governance and tax ethics. He has published extensively on these topics, as well as on procedural tax law, tax theory, legal principles, trust and compliance theory, and Spinoza. For some English publications, see author= Omri Marian is Professor of Tax Law at UC Irvine School of Law. Previously, he was Assistant Professor of Law at the University of Florida, where he taught in the graduate tax programme. He also practised as a tax associate in the New York office of Sullivan & Cromwell LLP. Prof. Marian s work has been cited by Congress and is frequently featured in financial media outlets. Cora O Brien is Tax Policy Director with the Irish Tax Institute. She leads the Institute s work on tax policy issues, including Ireland s international tax strategy, the OECD BEPS Action Plan and the EU corporate tax reform and VAT agenda. Ms O Brien is a Chartered Tax Adviser and a Chartered Accountant. She is the Institute s Fiscal and Professional Affairs representative at the Confédération Fiscale Européenne and joint editor of Irish Tax Policy in Perspective. Belema Obuoforibo, CTA ATT (Fellow), is Director of the IBFD Knowledge Centre and a member of IBFD s Executive Board. She is also Chair of the Centre for Studies in African Taxation (CSAT). Before joining IBFD, Ms Obuoforibo worked in London for many years as a UK Chartered 709

6 Tax Adviser, specializing in the taxation of high-net-worth individuals and owner-managers. Ms Obuoforibo is widely published in the field of crossborder taxation, and she has worked in an advisory capacity for various African governments. Luís Eduardo Schoueri is Professor of Tax Law at the University of São Paulo Law School, Vice-President of the Brazilian Institute of Tax Law (IBDT) and a founding partner at Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados. He obtained a master s degree in law from the University of Munich and completed doctoral and free professor s degrees at the University of São Paulo. María Teresa Soler Roch is Professor of Tax Law at the University of Alicante (Spain) and has been a visiting scholar at the University of Florida and the University of Paris II. She is a member of the European Association of Tax Law Professors and the Spanish branch of the IFA, and she serves on the Board of Trustees of IBFD. She previously held a position as Taxpayer s Advocate, appointed by the Spanish Minister of Finance. Servaas van Thiel works for the European Union, teaches at the Vrije Universiteit Brussel and the Wirtschaftsuniversität Wien, and occasionally serves as a judge on the Regional Court of Appeal of Den Bosch (the Netherlands). Edoardo Traversa is Professor in the Faculty of Law and Criminology at the Université Catholique de Louvain (UCL) and Visiting Professor at KU Leuven and WU Wien. His research interests mainly focus on European tax integration and international taxation, as well as fiscal and financial federalism and the interaction between taxation and public policies. He regularly advises various EU and Belgian public authorities. He is also a lawyer of counsel at the Brussels Bar (Liedekerke). Peter J. Wattel is Professor of EU Tax Law at the Amsterdam Center for Tax Law, University of Amsterdam. 710