Linguistics MA and law (LLM) degree from Leiden University. Independent tax lawyer and of counsel to Deloitte. Former partner at Deloitte. Judge in the Hague Tax Court of Appeals. Lecturing international tax law at IBFD and the universities of Lausanne, Leiden and Vienna. Member of the editorial board of Dutch series on international taxation. Formerly non-governmental expert in the UN sub-Group of Experts for the definition of the PE-Article. Regular speaker and author on international tax law.