VIIList of Authors

Kristiina Äimä

Kristiina Äimä is a university teacher at the Faculty of Law of the University of Helsinki and a tax consultant at KPMG in Finland. Äimä holds a Doctor of Laws (2009) degree from the University of Helsinki and a LL.M. degree from University of Amsterdam (1996). In addition, she holds the title of a Docent of tax law at the Aalto University School of Business and at the University of Helsinki. She has published four monographs, one co-authored book, more than 90 book contributions, articles, and other writings. Her research topics have mainly dealt with corporate taxation, international and European tax law and procedural tax law.

José Manuel Almudí Cid

José Manuel Almudí Cid is Professor of tax law and Head of the School for Legal Practice at the Complutense University of Madrid. His main fields of research are European tax law in the area of direct taxation, international anti-avoidance rules, the harmonized system of VAT and taxpayer guarantees in tax procedures. He is the author of several publications on tax law and is regularly invited to speak at various tax conferences both in Spain and abroad. He is a member of the International Fiscal Association and of the Spanish Association of Tax Advisors.

Antonio Ancora

Antonio Ancora is a Research Fellow at the University of Luxembourg. Previously, he spent 10 years with the Italian Army as Chief of the Procurement and Litigation Office, and 1 year with United Nations as Chief of the Fiscal Unit in Lebanon. He holds an LL.M in International Law from the University of Naples and a Master in Strategic Economic Management Science from the University of Turin. He is currently working under the supervision of Prof. Dr Aikaterini Pantazatou on his PhD project on the effect of the State aid investigations on Transfer Pricing practice with regard to the need to ensure tax certainty. His research focuses on international tax law, public procurement law, and negotiation.

Paolo Arginelli

Paolo Arginelli (Ph.D. and LL.M., Leiden University) is Professor of International Tax Law and Corporate Tax Law at Università Cattolica del Sacro Cuore in Italy. He is of counsel at Maisto e Associato (Milan) and Adjunct Post-Doc Research Fellow at the IBFD (Amsterdam).

VIIIJosé Almeida Fernandes

José Almeida Fernandes is a Tax Director at Semapa – Sociedade de Investimento e Gestão, SGPS and The Navigator Company, SA, which are the public parent companies of an industrial group in the pulp and paper, cement and environment industry. As part of his professional experience he has practised as a tax lawyer both at Morais Leitão, Galvão Teles, Soares da Silva & Associados and on secondment in the Amsterdam office of the law firm Loyens & Loeff. In 2011 he was Deputy to the Secretary of State for Tax Affairs of the XIX Portuguese Constitutional Government. José holds a law degree with a major in law & economics from Lisbon University Law School (2001) and an Advanced LLM in International Tax Law from Leiden University (2007), where he graduated with honours (summa cum laude) and also served as a teaching assistant at the Leiden International Tax Center (ITC). He is a fellow of the Group for Research on European and International Taxation (“GREIT”) and was a member of the Portuguese Corporate Income Tax Reform Commission (2013). He has published on issues of Portuguese, European and International Tax Law and has been a regular participant and organizer of several European and International research projects, seminars and conferences, co-founding “The Lisbon International & European Tax Law Seminars” and “The GREIT Lisbon Summer Course” (with Prof. Dr. Ana Paula Dourado). José is a member of the Portuguese Bar Association (Ordem dos Advogados), the International Fiscal Association (IFA), the Portuguese Tax Association (AFP) and the Portuguese Tax Consultants Association (APCF).

Soren Friis Hansen

Søren Friis Hansen is professor of international company law at the Copenhagen Business School and was a member of the Committee that prepared the Danish Companies Act of 2009. His research deals with Danish company and tax law as well as European company law and tax law.

Werner Haslehner

Werner Haslehner is a Professor of Law at the Faculty of Law, Economics and Finance at the University of Luxembourg, where he holds the ATOZ Chair for European and International Taxation. He is also the Director of the university’s LL.M. Programme in EU and International Tax Law. He was a visiting professor at the University of Paris I Sorbonne in 2018 and at the University of Turin in 2019. In 2020, he was a Global Research Fellow at NYU School of Law. His research interests cover all aspects of international taxation, including the impact of EU law, and tax policy.

Roland Ismer

Prof. Dr. Roland Ismer MSc Econ. (LSE) holds the chair of Tax Law and Public Law at Friedrich-Alexander-University Erlangen-Nürnberg. He studied law and IXeconomics at the universities of Constance, Geneva and Munich as well as the London School of Economics and completed his PhD and habilitation thesis on tax law at the Ludwig-Maximilians-University of Munich. His research focuses on domestic and international tax law as well as on VAT.

Balázs Karolyi

Balázs is a Teaching and Research Associate and a DIBT candidate at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He graduated as a lawyer from ELTE University of Budapest and holds an LL.M degree in International Business Taxation obtained at Tilburg University. Before joining WU, he worked as a tax advisor at Ernst & Young Budapest.

Aki Kokko

Aki Kokko is a tax consultant at KPMG Finland and holds a Master of Laws degree (University of Helsinki). Kokko commenced doctoral studies in January 2020 in the field of tax treaty law and has participated as a co-author in one book on business taxation.

Ivan Lazarov

Ivan Lazarov is a research and teaching associate at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law, where he is participating in the doctoral program in international business taxation (DIBT). He holds a master’s degree in law from Sofia University (Bulgaria) and an LL.M. from KU Leuven (Belgium).

Dov Milsztajn

Dov Milsztajn is a practicing lawyer admitted to the Hauts-de-Seine Bar (France) in 2014. He joined CMS Francis Lefebvre Avocats’s Tax Department in July 2013. Dov works with Stéphane Austry and assists clients in a wide range of tax disputes regarding mainly corporate and income taxation. He is also specialized in litigation involving constitutional rights, European Union law and the European Convention on Human Rights. Dov graduated from New York University School of Law in 2018 (LLM in International Taxation) and passed the New York Bar Exam the same year.

Rauno Õismaa

Rauno has worked at the Estonian Tax and Customs Board since 2014 and from 2016 as a lawyer in the area of implementation of special proceedings measures regarding recovery of tax debt, where he deals with administrative law, civil law and criminal law cases. Prior to becoming a lawyer, he was an e-commerce auditor. He has an MA in Law from the University of Tartu. The topic of his master’s thesis was “Taxation of the Income of an Estonian Company Managed by an E-resident”.

XKaterina Pantazatou

Katerina Pantazatou is an Associate Professor of Tax Law at the University of Luxembourg. Previously, she was an FNR post-doctoral researcher at the University of Luxembourg. She received her PhD from the European University Institute and she is a qualified lawyer under Greek law. Katerina has been a visiting researcher at Harvard Law School and at the Institute for Austrian and International Tax law (WU) as an Ernst Mach scholar.

Cees Peters

Cees Peters works as an assistant professor at the Fiscal Institute Tilburg of Tilburg University. His research deals with global tax governance and corporate taxation, with a particular focus on the taxation of multinational companies and transfer pricing. His work has received recognition with the granting of the “Jaap van den Berge Literatuurprijs” in 2019 for its contribution to the development of tax law in the Netherlands. His book (“On the legitimacy of international tax law”) was shortlisted for the IBFD Frans Vanistendael Award for International Tax Law in 2015.

Alexander Rust

Alexander Rust is Professor of Tax Law at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He has previously worked as: Professor of Tax Law and Director of the Master Program...