Prof. Dr. Geerten M.M.
Michielse
Personal Information
Centre for Taxation and Public Governance
Utrecht School of Law
Drift 17
3512 BR Utrecht
The
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,
M.Sc. Taxation and Economics:
1985,
Date of birth: March 22, 1960
Jobs:
1985 – 1987 Tax lawyer with Coopers & Lybrand (
1987 – 1996 Off
council with Loyens & Volkmaars
(
1996 – 1999 Director of Government Consultancy
Department, International Bureau of Fiscal Documentation (
1999 – 2004 Technical Assistance Advisor
to the International Monetary Fund (
Academic Positions:
1987 – 1996 Assistant Professor in Tax Law at the Fiscaal Instituut
1995 Visiting Professor in Tax Law at
the University of Paris-IX
1996 – 2000 Visiting Professor in Tax Law at the
1998 – Faculty member LL.M International
Tax Law at the
2001 – 2004 Visiting Professor in European and
Comparative Tax Law at
2005 – Professor in Tax Law at the
Membership:
- 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
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),
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
Promotor:
-
Zsuzsanna Kadar (in preparation): Tax Accounting of Financial
Instruments in the
-
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
- 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
-
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
