Utrecht Area
For more than thirty years, I have worked at the intersection of academia, government and legal practice. Throughout my career, one conviction has guided my work: the best legal judgments and the most sustainable legal solutions emerge through rigorous analysis, intellectual curiosity, integrity and genuine collaboration. As Professor of International Tax Law at the University of Curaçao and Independent Tax Counsel, I combine academic research with legal practice. Previously, I served for almost twenty years at the Dutch Ministry of Finance, where I was involved in international tax treaty negotiations, tax policy, litigation before the Court of Justice of the European Union and OECD initiatives. My expertise covers international tax law, EU tax law, tax treaties and cross-border taxation. Over the years I have advised governments, multinational enterprises, family businesses and private clients, while continuing to publish, teach and contribute to legal scholarship. Beyond technical expertise, I particularly enjoy working with others to analyse complex legal questions, challenge assumptions and develop carefully balanced solutions. Many of my publications, lectures and educational programmes have therefore been developed in close cooperation with colleagues from academia, government and practice. Another recurring theme throughout my career has been building lasting institutions. Whether developing academic programmes, strengthening professional organisations, serving on editorial boards or leading multidisciplinary projects, I enjoy creating environments in which people, knowledge and organisations can continue to grow. I believe that legal scholarship, public policy and legal practice continuously enrich one another. Contributing to that interaction has been the guiding principle throughout my professional life.
Independent tax counsel specialising in complex domestic and cross-border tax matters. I advise businesses, family-owned enterprises, entrepreneurs and private clients on international tax law, EU tax law, corporate taxation, individual income tax, and estate and gift tax. My practice includes cross-border restructurings, advance tax rulings and strategic advice on complex domestic and international tax matters, with particular expertise in legal and tax issues involving the Netherlands, the Caribbean parts of the Kingdom of the Netherlands and Suriname. I combine legal practice with academic research, teaching and academic publishing.
Co-owner and developer of Villa Grandi, a restored historic estate in the UNESCO World Heritage district of Willemstad, Curaçao. Villa Grandi is a distinctive group accommodation concept built around the philosophy Being together, apart, offering families, friends and business groups the opportunity to stay together while enjoying the privacy of three independent villas. Responsible for the strategic development, restoration, positioning and long-term management of the estate.