Brian J. Arnold is
with Goodmans
LLP, Toronto, and
lectured in tax law
at a Canadian law
school for 28 years.
A graduate of Harvard Law School (J.D.,
1969), he is also a consultant to the
Canada Customs and Revenue Agency,
the Canadian Departments of Finance
and Justice, and the Office of the Auditor
General, the OECD, and the Australian
Taxation Office. He is the author of several
books and numerous articles on taxation
and is the Canadian representative on the
Permanent Scientific Committee of the
International Fiscal Association (IFA).
Graduated with an
Economics degree
and Masters degree
(DES) from the Faculty
of Law and
Economics, Paris in
1970. After teaching
Economics at the University of Pau in
France, he joined the Directorate-General
for Economic and Financial Affairs in the
European Commission in 1976. Appointed
as Head of Unit for VAT to the Directorate
General for Customs and Indirect Taxation
in 1988, he took responsibility for drafting
and negotiating the EU transitional
VAT regime. In 1994, Michel became
Director of Indirect Taxation. In 1998
he became Director of Tax Policy to the
Directorate General Taxation and Customs
Union. Michel was then responsible for
the "Tax package" initiative that includes
Code of Conduct on Harmful Tax Competition
and Savings directive. In 2004,
Michel took responsibility for the "Analyses
and Tax Policies" Directorate, which
deals with general tax policy initiatives
and specifically with direct tax matters
(company and personal income tax) and
also includes application of EU law and
infringements. He was notably in charge
of preparing the proposals for a Common
Consolidated Corporate Tax Base and in
2006 he also promoted a new EU initiative
on Coordination of tax systems within the
EU. Michel is a member of the Permanent
Scientific Committee of the IFA, has given
tax law courses as visiting professor in the
United States, France, Italy, and Austria,
and has spoken at many international conferences..
Michel has published numerous
articles on economics and taxation.
In November 2007 he retired from the EU
Commission and from 2008 he joined Taj
- Société d'avocats - Member of Deloitte
Touche Tohmatsu as Partner-in-charge of
Taj's Corporate Taxation Think Tank.
Born in 1940 and
graduated from
Cambridge University.
He is a Special
Commissioner of
Income Tax (the
first appeal tribunal for serious cases) and a
Chairman of VAT and Duties Tribunals. He
was Chairman of the British Branch of the
IFA, as well as member and Vice-president
of the IFA Executive Committee, and is a
past Chairman of the Board of Trustees
of the IBFD (International Bureau of Fiscal
Documentation) in Amsterdam, and was a
Visiting Professor at the London School of
Economics. He is consulting editor of the
journal "British Tax Review", a member
(and past chairman) of the Tax Law Review
Committee, and a member of the steering
committee of the UK Tax Law Rewrite.
Graduated summa
cum laude from the
Hebrew University
in 1983. In 1986,
he received a PhD
in History from Harvard
University, followed by a JD magna
cum laude from Harvard Law School in
1989. He is Irwin I. Cohn Professor of Law
at the University of Michigan Law School
and director of the International Tax LL.M.
Program at this University. He has served
as a consultant to the US Treasury and the
OECD on tax competition issues, and has
been a member of the Executive Committee
of the New York State Bar Association
Tax Section, as well as of the US Income
Advisory Board. Since 2008 he is a fellow
of the American Bar Foundation, since
2007 senior fellow at the Taxation Law
and Policy Research Institute at Monash
University. Since 2005 he is member of the
steering group of the OECD International
Network for Tax Research. He is the author
of several books and numerous articles.
Graduate of the
Department of
Political Sciences
in Paris and of
l'Ecole Nationale
d'Administration.
From 1979 to 1983 he was Deputy Director
of the international division of the Tax
Legislation Department, and until 1986
head of the Litigation Department in the
Taxation directorate. From 1986 to 1989
he was Head of the Inland Revenue, and
Paymaster General until 1991. Since 1991,
M. Baconnier has been Chairman of the
management board of Bureau Francis Lefebvre.
He is now the Chairman of Association
Nationale des Sociétés par Actions,
a professional association representing
the issuers of securities on the financial
markets.
(c) LL.M. Program in International Tax Law of the
Vienna University of Economics and Business (WU)
c/o Academy of Public Accountants,
A 1121 Vienna, Schönbrunner Strasse 222-228/1/6/3