Austria

Sriram P. Govind
Sriram Govind, LL.M is a research and teaching associate and is pursuing his doctoral studies under the Doctorate in International Business Taxation (DIBT) programme at the Institute for Austrian and International Tax Law, WU, Wien.
Sriram is an India-qualified tax lawyer who worked for over two years with the law firm, Nishith Desai Associates in Mumbai before completing the LL.M in International Tax Law from the Institute for Austrian and International Tax Law, WU, Wien in 2016.
His expertise includes tax treaty law and tax policy, tax structuring for complex cross-border transactions and tax controversies.


Latest posts by Sriram P. Govind (see all)
- No changes planned for India-Netherlands tax treaty but BEPS multilateral instrument looms - January 16, 2017
- India’s multilateral instrument choices: a quick run-through - June 12, 2017
- New India GAAR circular aims for clarity but remains unsatisfactory - January 30, 2017

Belgium

Daniel Garabedian specialises in counseling and litigation in tax law, primarily for major corporations.
Daniel is a professor at the University of Brussels (ULB), where he teaches tax law and company tax law and is the director of the Master in tax law. He is a former member of the Permanent Scientific Committee of the International Fiscal Association (IFA) and a former president of the Belgian IFA branch.
Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
B-1000 Brussels - Belgium
Email: [email protected]

Latest posts by Daniel Garabedian (see all)
- New Belgian innovation income deduction regime adopted, qualifying IP rights include copyrighted software - February 7, 2017
- The coming Belgian innovation income deduction: what to expect from the renewed R&D incentive - November 3, 2016
- Belgium: Fairness Tax struck down by Constitutional Court - March 6, 2018
- Belgium enacts major corporate income tax reform, readies new company code - February 12, 2018

Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
B-1000 Brussels - Belgium
T: +32 2 551 15 15
F: +32 2 551 14 14
Email: [email protected]

Wim Dedecker
Wim Dedecker's practice focuses on mergers and acquisitions (including private equity), capital market transactions and corporate reorganizations.
He also provides advice on general corporate and securities laws matters. His experience includes assisting clients across sectors, notably in the industrial, financial and private equity sectors.
Prior to joining Liedekerke, Wim worked at the Brussels and New York offices of a US law firm and at the Brussels office of a magic circle firm.
Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
B-1000 Brussels - Belgium
Email: [email protected]


Latest posts by Wim Dedecker (see all)
- Belgium enacts major corporate income tax reform, readies new company code - February 12, 2018

Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
B-1000 Brussels - Belgium
T: +32 2 551 15 15
F: +32 2 551 14 14
Email: [email protected]

Steven Peeters focuses on corporate income taxation in general, and in particular in the areas of mergers & acquisitions, (re)financing transactions and corporate restructurings.
Steven’s practice also entails dispute resolution and controversy with respect to these areas. He is an affiliated researcher at the Institute for Tax Law at the KU Leuven.
Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
B-1000 Brussels - Belgium


Latest posts by Steven Peeters (see all)
- New Belgian innovation income deduction regime adopted, qualifying IP rights include copyrighted software - February 7, 2017
- The coming Belgian innovation income deduction: what to expect from the renewed R&D incentive - November 3, 2016
- Belgium: Fairness Tax struck down by Constitutional Court - March 6, 2018
- Belgium enacts major corporate income tax reform, readies new company code - February 12, 2018

Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
B-1000 Brussels - Belgium
T: +32 2 551 15 15
F: +32 2 551 14 14
France
Terence Wilhelm
Latest posts by Terence Wilhelm (see all)
- US and France sign joint statement on exchange of country-by-country tax reports - January 16, 2018
- France publishes comprehensive transfer pricing documentation guidance - July 5, 2018
- Why France’s appellate court concluded that ValueClick’s French subsidiary did not have a PE in France - April 9, 2018
Germany

Ninja-Antonia Reggelin
Ninja-Antonia Reggelin is based in Berlin, where she is head of tax policy at a business association.
She previously worked at the OECD, contributing to the project that led to the publication of the BEPS Action Plan. Prior to that, she was with PwC Germany, where she focused on international tax structuring.
Ninja holds a Master’s degree (LL.M.) in International Trade Law from Bond University Australia and a Master’s degree (M.A.) in International Relations from the University of Kent Brussels School of International Studies.

Latest posts by Ninja-Antonia Reggelin (see all)
- German cabinet passes stimulus tax measures - June 12, 2020
- Germany proposes substantial VAT rate reduction, tax loss carryback expansion - June 10, 2020
- Germany advances new EU financial transaction tax proposal - December 16, 2019
- Germany publishes revised tax law requiring disclosure of cross-border transactions - October 1, 2019
- German finance minister endorses public country-by-country reporting of MNE tax information - September 17, 2019

Konstantin Sakuth
Latest posts by Konstantin Sakuth (see all)
- German transfer pricing guidance addresses taxpayers’ obligation to cooperate with tax office - December 16, 2020
- Germany, France making progress on EU-wide corporate tax system - June 6, 2018
- EU joint transfer pricing audits — better together - November 29, 2018
- German tax law permitting loss carryforward following restructuring of failing companies is not State aid, EU court rules - July 3, 2018
Ireland

Mary Cosgrove
Mary Cosgrove is a lecturer of tax and accountancy at the J.E. Cairnes School of Business and Economics, National University of Ireland, Galway and a doctoral candidate at the Irish Centre for Human Rights.
She worked as a tax adviser for over 15 years, during which time she held tax managerial roles in a variety of organisations including a “Big 4” accountancy firm and a multinational enterprise.
Mary holds an LL.M in International Human Rights Law from the Irish Centre for Human Rights in addition to bachelor degrees in Law and Commerce and is a Fellow of the Institute of Chartered Accountants in Ireland.

Latest posts by Mary Cosgrove (see all)
- Ireland’s legal arguments in Apple State aid tax case published - February 6, 2017
- Ireland: Finance Bill 2017 restricts IP capital allowance, addresses MLI - October 23, 2017
- Apple appeals State aid decision in EU court - February 2, 2017


James Stewart
James Stewart is an Adjunct Professor of Finance at Trinity College, Dublin, where he researches corporate tax, foreign direct investment, shadow banking, and low tax centres.
He can be reached at [email protected].

Latest posts by James Stewart (see all)
- Ireland’s Budget 2017 (again) affirms 12.5 percent corporate tax rate, addresses “section 110” firms - October 11, 2016
- A digital tax is coming: what are the potential costs to Ireland? - November 13, 2018
- Irish Budget 2018 makes makes only minor changes to corporate taxes - October 10, 2017
- Ireland, US multinationals to face new tax landscape in 2018 - January 19, 2018
- Irish budget changes: some implications for MNEs - October 13, 2015

Aisling Donohue
Latest posts by Aisling Donohue (see all)
- EU court reaches surprising conclusions in Apple state aid case - July 15, 2020
- What Ireland’s finance bill means for multinational group taxation - October 23, 2018
Italy

Raffaele Russo


Latest posts by Raffaele Russo (see all)

Luxembourg


Latest posts by Paloma Schwarz Martínez (see all)
- Luxembourg transfer pricing bill would adopt some BEPS changes - October 28, 2016
- Luxembourg unveils new IP tax incentive - August 16, 2017
- Luxembourg law adapting corporate tax code to EU law contains gaps - January 15, 2016
- Luxembourg announces corporate tax rate cut - March 2, 2016
- Luxembourg budget modifies IP regime, net wealth tax, minimum corporate tax - October 27, 2015

Netherlands

Jian-Cheng Ku

Latest posts by Jian-Cheng Ku (see all)
- Dutch committee presents report on conduit companies and associated tax policy options - December 1, 2021
- Dutch 2022 budget approved by House of Representatives, moves to Senate - November 22, 2021
- Netherlands issues policy decree clarifying hybrid mismatch tax measures - October 25, 2021
- Dutch 2022 budget plan includes tax proposals on transfer pricing, hybrids - September 27, 2021
- Netherlands legislative proposal tackles transfer pricing mismatches - March 24, 2021

Jian-Cheng Ku
Partner
T +31205419911
F +31 20 541 9999
M +31613384683
E [email protected]
DLA Piper Nederland N.V.
Amstelveenseweg 638
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1070 AG Amsterdam
The Netherlands

Paulus Merks

Latest posts by Paulus Merks (see all)


Tim Mulder

Latest posts by Tim Mulder (see all)
- Netherlands legislative proposal tackles transfer pricing mismatches - March 24, 2021
- The 2021 Dutch tax plan: key takeaways for multinational enterprises - September 28, 2020
- First Look: Dutch Tax Plan 2021 released - September 15, 2020
- The Netherlands’ new DAC6 requirements: what multinationals need to know - July 8, 2020
- EU court assesses legality of Netherlands’ denial of German UCITS’s dividend withholding tax refund - February 11, 2020


Rhys Bane
Rhys Bane advises clients on Dutch and international tax aspects of international (tax) structuring and corporate reorganizations, Dutch, European and international tax policy matters and on tax controversy matters.
Rhys Bane is also a PhD candidate at Leiden University. His doctoral research focuses on international tax arbitration.

Wiebe Dijkstra

Latest posts by Wiebe Dijkstra (see all)
- New Dutch guidance addresses dividend withholding tax refund due foreign shareholders - May 5, 2016
- Dutch Tax Plan 2017: what will change for business? - October 5, 2016
- Tax treaty requires Netherlands to extend fiscal unity regime to Dutch companies owned by foreign parent, court rules - May 16, 2016
- Netherlands proposes further limits on private equity investor interest deductions - July 12, 2016
- Dutch court clarifies dividend withholding tax refund for foreign shareholders - March 11, 2016


Peter Spijker

Latest posts by Peter Spijker (see all)
- Dutch Tax Plan 2017: what will change for business? - October 5, 2016


Klaas Versteeg

Latest posts by Klaas Versteeg (see all)
- New Dutch guidance addresses dividend withholding tax refund due foreign shareholders - May 5, 2016
- Tax treaty requires Netherlands to extend fiscal unity regime to Dutch companies owned by foreign parent, court rules - May 16, 2016
- Netherlands proposes further limits on private equity investor interest deductions - July 12, 2016
- Dutch court clarifies dividend withholding tax refund for foreign shareholders - March 11, 2016
- Netherlands proposes modified innovation box tax regime - May 30, 2016

Poland
Monika Laskowska
Latest posts by Monika Laskowska (see all)
- Poland provides guidance on transfer pricing comparability for multinationals - June 25, 2019
- Poland issues draft guidance on “IP box” tax incentive - April 28, 2019
- Poland proposes simplified advance pricing agreement program, improved tax dispute resolution - April 15, 2019
- Poland “innovation box” would reduce tax rate for IP income to 5 percent - September 5, 2018
- Polish transfer pricing guidance would alter low-value transactions, loans, documentation - August 8, 2018
Spain

Alma Virto
Alma Virto is a visiting researcher at the Institute for Fiscal Studies of Spain and a PhD Candidate at University of Salamanca, Spain.
Alma has been a tax advisor at the Supreme Court of Justice of Mexico, a tax advisor in Spain for companies with investments in Latin America, a Director in the Attorney General's Office in Tax Matters in the Ministry of Finances, and a tax manager at Deloitte Mexico.


Latest posts by Alma Virto (see all)
- Spanish government proposes digital services tax - October 24, 2018
- Spain to propose digital services tax beginning 2019 - May 9, 2018

Alma can be reached at [email protected]
Switzerland

Davide Anghileri
Davide Anghileri is a PhD candidate at the University of Lausanne, where he is writing his thesis on the attribution of profits to PEs. He researches transfer pricing issues and lectures for the Master of Advanced Studies in International Taxation and Executive Program on Transfer Pricing.
Anghileri, a Contributing Editor at MNE Tax, previously worked as a policy advisor to the Swiss government on BEPS issues.
Davide can be reached at [email protected].

Latest posts by Davide Anghileri (see all)
- Swiss government approves new law governing tax treaties - November 11, 2020
- EU states’ compliance with tax avoidance directives assessed in Commission report - August 26, 2020
- Italy clarifies VAT reporting obligations of online marketplaces - June 16, 2020
- EU blacklist: Cayman Islands added with other three jurisdictions - February 18, 2020
- Italy adopts digital services tax, notional interest deduction - January 8, 2020

United Kingdom

Andrew has over 25 years experience in transfer pricing, most recently with the OECD as Head of the Transfer Pricing Unit, and previously with KPMG and HMRC.
He is now an independent consultant. He can be contacted at [email protected].

Latest posts by Andrew Hickman (see all)
- Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice - January 13, 2021
- The lack of transfer pricing comparables: selecting the appropriate box of apples in which to find bananas - March 16, 2017
- Improving the OECD transfer pricing guidance on intragroup services - May 30, 2018


Dimitrios Kyriazis is Head of the Law Faculty and Senior Lecturer in Law at the New College of the Humanities and Stipendiary Lecturer in Law at Oxford University.
He joined NCH in 2017, having taught for several years at Oxford University on the undergraduate and postgraduate degrees.
He served as Teaching Fellow in Law at UCL, has delivered guest lectures at Leiden University and Queen Mary University of London, and has previously practised law in Brussels and Athens, primarily working on State aid, M&A, competition and banking law.


Latest posts by Dimitrios Kyriazis (see all)


Joel Cooper
Joel Cooper provides clients with a fresh perspective on complex transfer pricing and international tax matters by drawing on his unique experience working with businesses and governments from across the globe.
Joel has experience in all areas of transfer pricing and related international tax issues, including supply chain structuring, transfer pricing documentation, advance pricing agreements, application of tax treaties, transfer pricing dispute resolution, and the attribution of profits to permanent establishments.
As a co-head of the International Transfer Pricing Group at DLA Piper, Joel is responsible for coordinating the cross-jurisdictional transfer pricing practice.

Latest posts by Joel Cooper (see all)
- Update: transfer pricing and customs valuation case study published on WCO website - May 2, 2016
- WCO valuation committee approves key case study on interplay of customs valuation and transfer pricing - April 27, 2016
- World Bank publishes transfer pricing handbook for developing countries - January 3, 2017


Tim Law
Tim Law is a tax professional with nearly 20 years experience in-house in the FTSE100, including over a decade responsible for tax transparency and stakeholder engagement at Anglo American plc.
He now runs Engaged Consulting, and advises large businesses on tax policy, strategy, transparency and reputational risk.
He is also a Senior Policy Advisor with public affair and communications consultancy gplus europe, with offices in Brussels, Berlin, London and Paris. He was recently voted number 5 in the #economia50 most influential commentators on finance on social media.

Latest posts by Tim Law (see all)
- New UK law allows government to introduce public country-by-country reporting by multinationals - September 6, 2016
- UK Autumn Statement 2016: leaves little changed - November 23, 2016


Julian Feiner
Julian is a senior associate in the tax practice at Dentons in London, focusing on corporate, international and indirect tax. He qualified and practiced in Australia before joining Dentons in April 2015.
He has worked on tax advisory and dispute matters across all key industry sectors. His experience includes advising on the tax aspects of corporate acquisitions and disposals, company restructures and capital market transactions.
He has also worked on a broad range of dispute matters for multinationals in the manufacturing, mining and oil and gas sectors. He qualified and practiced in Australia before joining Dentons in April 2015.


Latest posts by Julian Feiner (see all)
- UK budget 2017 tax proposals tweak rules on interest deductibility, loss relief, hybrid mismatches - March 8, 2017
- UK draft tax legislation would modify carried-forward loss rules, limit interest deductions - January 27, 2017
- Not everyone’s cup of DST: five thoughts on the UK digital services tax consultation - November 15, 2018
- UK budget proposes watered-down digital services tax, hits offshore intangible property income - October 29, 2018
- Australian diverted profits tax legislation introduced - February 12, 2017

Julian is a senior associate in the tax practice at Dentons in London, focusing on corporate, international and indirect tax. He qualified and practiced in Australia before joining Dentons in April 2015.
He has worked on tax advisory and dispute matters across all key industry sectors. His experience includes advising on the tax aspects of corporate acquisitions and disposals, company restructures and capital market transactions.
He has also worked on a broad range of dispute matters for multinationals in the manufacturing, mining and oil and gas sectors. He qualified and practiced in Australia before joining Dentons in April 2015.
One Fleet Place
London
EC4M 7RA (GPS postcode)
EC4M 7WS (mailing postcode)
United Kingdom
P +44 20 7242 1212
F +44 20 7246 7777
Anne Fairpo
Latest posts by Anne Fairpo (see all)
- UK government proposes tougher withholding tax rules for royalties paid to nonresidents - March 26, 2016
- UK issues new guidance on diverted profits tax - December 1, 2015
- UK proposes to amend patent box to comply with BEPS standards - October 23, 2015

Kitty Swanson
Kitty Swanson is an associate in the tax practice at Mayer Brown. She advises on the tax aspects of a wide range of domestic and cross-border matters and transactions.
Email: [email protected] .

Latest posts by Kitty Swanson (see all)

Heather Self
Latest posts by Heather Self (see all)
- UK government stakes out new position on taxation of digital economy - March 13, 2018