Prof. Dr. Geerten M.M. Michielse



Personal Information

Centre for Taxation and Public Governance

Utrecht School of Law

Drift 17

3512 BR Utrecht

The Netherlands


Director, Centre for Taxation and Public Governance, Professor in Tax Law, Faculty of Law Economics and Governance, Utrecht School of Law, Utrecht University: since 2005

PhD Taxation: 1994, University of Tilburg (NL)

M.Sc. Taxation and Economics: 1985, University of Tilburg (NL)

Date of birth:  March 22, 1960



1985 – 1987    Tax lawyer with Coopers & Lybrand (New York, Rotterdam and Eindhoven)

1987 – 1996    Off council with Loyens & Volkmaars (Rotterdam and Breda)

1996 – 1999    Director of Government Consultancy Department, International Bureau of Fiscal Documentation (Amsterdam)

1999 – 2004    Technical Assistance Advisor to the International Monetary Fund (Washington DC)


Academic Positions:

1987 – 1996    Assistant Professor in Tax Law at the Fiscaal Instituut Tilburg of the University of Tilburg in Tilburg (NL)

1995                Visiting Professor in Tax Law at the University of Paris-IX Dauphine in Paris (France)

1996 – 2000    Visiting Professor in Tax Law at the University of Paris-I Pantheon-Sorbonne in Paris (France)

1998 –             Faculty member LL.M International Tax Law at the Economic University in Vienna (Austria)

2001 – 2004    Visiting Professor in European and Comparative Tax Law at Georgetown University Law Centre in Washington DC

2005 –             Professor in Tax Law at the Utrecht School of Law, Utrecht University in Utrecht (NL)



-        International Fiscal Association

-        National Tax Association (US)

-        European Association of Tax Law Professors

-        Vereniging voor Belastingwetenschap (NL)


Teaching Experience in the English Language:

Various lectured in several renowned universities (e.g. in Cambridge (UK), London, Vienna, Prague, Naples, Budapest, Rotterdam, Barcelona, Madrid, Mannheim, Berlin, Cologne, Curaçao and Yokohama) on international tax issues.

Various presentations on international tax issues – in many occasions as keynote speaker – on several seminars and conferences (e.g. in Rio de Janeiro, Sao Paulo, Orlando, Chicago, Kuala Lumpur and Geneva).


Five Core Publications:

Anachronismen en andere waanideeën – de effecten van de economische globalisering op het international belastingrecht, oratie, SDU Fiscaal, Amersfoort,  2007, ISBN 978-90-6476-259-8

Tax Reforms in Central and Eastern Europe, in: L’année fiscale 2006 revue annuelle, Presses Universitaires de France (PUF), Paris, 2006, ISBN 2 13 055754 6

EU Harmonization – An Obstacle for New Initiatives in Drafting Corporate Income Tax Systems in: Proceedings Volume of the 95th Annual Conference on Taxation 2002, National Tax Association 2003, ISSN 1066-8606

Tax Treatment of Financial Instruments – Netherlands in: Tax Treatment of Financial Instruments - A Survey to France, Germany, the Netherlands and the United Kingdom, Cyrille David and Geerten Michielse (Eds.), Kluwer Law International, The Hague, 1996, ISBN 90 6544 666 4

Thin Capitalisation in het fiscale recht, Fiscale Monografieën nr. 67, 1e druk, Uitgeverij Kluwer bv, Deventer, 1994, ISBN 90 200 1645 8



-        Zsuzsanna Kadar (in preparation): Tax Accounting of Financial Instruments in the United States and Hungary

-        Maarten de Wilde (in preparation): Goed koopmansgebruik en intelectuele eigendom


Reading Commission:

-        Ineke A. Koele: (09-11-2007), “International taxation of philanthropy” promoter Prof. Dr. K.L.H. van Mens

-        Chau Thi Nguyet Le: (06-02-2006), “Transplants of some aspects of corporate income tax: the case of Malaysia, the Philippines and Vietnampromotor Prof. Dr. I.J.J. Burgers (Universiteit Groningen)

-        Solomon Negussie Abesha: (09-06-2006), “Fiscal Federalism in the Ethiopian Ethnic-Based Federal System” promotoren Prof. Dr. H.R.B.M. Kummeling en Dr. L.F.M. Besselink

-        Irma J. Mosquera Valderrama, “Leasing and Legal Culture – Towards consistent behaviour in tax treatment in civil law and common law jurisdictions” promoter Prof. Dr. I.J.J. Burgers (Universiteit Groningen)

-        Michiel Luchtman: (20-04-2007), “Grensoverschrijdende sfeercumulatie – over de handhavingssamenwerking tussen financiële toezichthouders, fiscale autoriteiten en justitiële autoriteiten in EU-verband” promotoren Prof. mr. J.A.E. Vervaele en Prof. mr. P.J. Baauw