Lecturer in international tax law at Libera Università Internazionale degli Studi Sociali (LUISS, Rome). Counsel to the Academic Chair at the IBFD (International Bureau of Fiscal Documentation). Part-time judge of the Court of Appeal, ‘s-Hertogenbosch (The Netherlands). Former tax treaty negotiator for the Dutch Ministry of Finance (1979-1991) and tax advisor with Loyens and Volkmaars (Rotterdam, 1991-1993). Author of several contributions on Dutch, European and international tax issues.