Professionals

 

Kees van Raad

“There is never a dull moment in the world of an international tax lawyer: developments take place much faster than, for example, in civil law.”

Key Qualifications

  • Professor of International Tax Law at the University of Leiden (The Netherlands)
  • Chairman of European Association of Tax Law Professors (EATLP)
  • Chairman of the Leiden Institute of International and Comparative Tax Law
  • Director of the Leiden LLM Program in International Taxation.

Education
After obtaining his law degree from Leiden University (1969) he obtained a postgraduate degree (Master of Comparative Law) from Georgetown University (Washington DC, USA). In 1986 he obtained a doctorate in law (dissertation: Nondiscrimination in International Tax Law).

Professional Experience
In 1986 he was appointed Professor of International Tax Law at the Leiden University. As of September 1986 Mr. van Raad left the positions he held with the Ministry of Finance and the Revenue Service and joined the tax law firm of Loyens & Volkmaars (currently `Loyens & Loeff´) in an 'of counsel' capacity. In addition, he was appointed in 1990 as a deputy judge, specializing in international and EC tax cases, at the Court of Appeals of 's-Hertogenbosch, followed in 2000 by an additional appointment at the Court of Appeals in The Hague. In the Spring of 1996 he was installed as Netherlands independent expert to serve on the arbitration panels set up under the 1990 EC Arbitration Convention resolving intercompany pricing tax disputes among EU Member States.

Kees van Raad is Professor of International Tax Law at the University of Leiden (The Netherlands), Chairman of the Leiden Institute of International and Comparative Tax Law and Director of the Leiden LLM Program in International Taxation.

Member of the board of the European Association of Tax Law Professors and Chairman of its Academic Committee.

Member of the Global Law Faculty of the New York University Law School.

Member of the Max Planck Institute's Advisory Council of the Institute for Intellectual Property, Competition and Tax Law.

Long-term Assignments Abroad
Kees van Raad has been a visiting professor at various foreign law and business schools: University of Florida, USA (1982, 1997, 2003), Universities of Stockholm and Uppsala, Sweden (1987), University of London, UK (1990), Emory University, USA (1991), New York University, USA (1992, 2002), Bocconi University, Italy (1993, 1994, 2002), University of California (Hastings College of the Law (1996)), the Free University of Brussels (1997) and the University of Sydney (1998).

Selected Publications

  • Prof. Mr  C. van Raad, Directe belastingen-aspecten van e-commerce, in: Geschriften van de Vereniging voor Belastingwetenschap. nr. 215: Bespreking van het rapport van de Commissie ter bestudering van de veranderende aangrijpingspunten voor de belastingheffing (VAB), (Kluwer, Deventer, 2001), blz. 20-26.
     
  • Prof. Mr. C. van Raad, Nondiscriminatory income taxation of non-resident taxpayers by Member States of the European Union: A Proposal, Brooklyn Journal of International law, Vol. XXVI (2001) No. 4, pp. 1481-1492.
  • Prof. mr. C. van Raad, e.a., De Hoge Raad op een drielandenpunt. Over verdragsgerechtigdheid van een dual resident tot loser-land-verdragen, WFR 2001 blz. 527– 537.
     
  • Prof. mr C. van Raad, Fractional taxation of multistate income of EU resident individuals _ A proposal, in: Krister Andersson, Peter melz and Christer Silfverberg (eds.), Liber Amicorum Sven-Olof Lodin (Kluwer Law International, 2001), pp. 211-221.

 

In addition to writings on tax theory and policy and on corporate tax law, Kees van Raad has written extensively on subjects of international tax law, books, chapters for various loose-leaf editions, many articles in legal periodicals and a report on nondiscrimination for which he was awarded in 1982 the Netherlands Biannual Award for Publications on Taxation.