Born in New Haven
in 1947, she completed
studies in
history and anthropology
in New York,
and in law at the University
of Leiden. She was a member of the
research staff of the IBFD in Amsterdam from
1991 to 2005. In that period Ms Nettinga
was the editor of the monthly scientific journal
"European Taxation". She is now working
as a free-lance editor and translator and
gives courses in legal and fiscal English.
Born in 1954 T.P.
Ostwal is an economic
graduate
from India and a
Chartered Accountant
in practice
since 1978. He is
a senior partner of M/S T.P. Ostwal &
Associates. He was a member of the CID
TAG of OECD & BIAC. Vice President of
International Fiscal Association (IFA) and
also chairman - India Branch. He has been
appointed on several committees set by
the Ministry of Finance and other ministries
of Government of India. He was Professor
at the University of Mumbai and is
actively involved in handling international
tax issues on cross-border transactions for
a wide range of clients in India particularly
in the field of technology and software
and telecommunication industry etc. He
co-authored "Transfer Pricing Manual"
published in India. He has been adjudged
as 11th in the top 50 Tax Professionals in
the world for the year 2006 by Tax Business
magazine of UK.
Studied Dutch language
and literature
and Dutch law at
Utrecht University.
As from 1990 he
worked at Tilburg
University, since 2000 as professor of
international social security law. In 2002
Pennings was appointed as professor of
international social security law at Utrecht
University. He now combines the two professorships.
Since 1994 he is judge in the
Central Appeals Court for Social Security,
since 2004 President of the Dutch section of
the European Institute of Social Security.
Ariane has pursued
a career in taxation
for more than 25
years, working in
the international tax
law development
and interpretation areas of the Australian
Tax Office and in the Australian Treasury.
She currently holds the position of Principal
Adviser - Treaties in the International
Tax and Treaties Division of Treasury, with
responsibility for developing and implementing
tax treaty policy, and negotiating
Australia's tax treaties. For a number of
years, she has been Australia's chief tax
treaty negotiator and main delegate to
the OECD's working party on tax treaties
- Working Party 1 of the Committee on
Fiscal Affairs.
Hans was a partner
with Andersen's and
joined Deloitte in
2002. He's a parttime
judge in the
Hague Tax Court of
Appeals, and is the
non-governmental expert in the UN sub-
Group of Experts for the definition of the
PE-Article. Hans studied fiscal law (with
honors) and linguistics at the Universities
of Leiden and Groningen, and worked for
the Dutch Revenue Service and the Ministry
of Finance. He's a lecturer at the International
Tax Center Leiden and at IBFD.
Hans is a member of European Taxation's
board of editors. He has written numerous
articles on international tax law.
Born in 1968 in
Naples, he graduated
cum laude
in law at the Federico
II University of
Naples in 1990 and
obtained his doctoral degree in 2000 cum
dignitate publicationis at the University of
Genoa with a thesis on Community Law
and Tax Treaties, the English version of
which received an honourable mention
at the 2000 IFA Mitchell B. Carroll Prize.
He is Associate Professor of Tax Law at the
University of Salerno and EURYI-ESF Professor
at the WU Vienna. His current research
engagements include a 5-years project on
European law and the relations with third
countries in the field of direct taxes, which
was the first to be granted the EURYI-ESF
award in the area of law. He is fluent in
seven languages, frequent speaker at international
tax conferences and the author of
two monographic studies, as well as over
sixty articles on various tax issues.
Born in Vienna in
1981, he completed
his studies in business
administration
at the Vienna University
of Economics
and Business Administration. In 2004, he
became assistant professor at the Institute
for Austrian and International Tax Law at
the same University and has lectured there
since 2006. In his research he focuses on
the tax implications of the fundamental
freedoms.
Born 1967 (Portugal);
degree in law
(University of Lisbon,
1990); assistant
lecturer (European
University Institute, 1991); Doctor in
Laws (European University Institute, Florence,
1996); visiting professor (London
School of Economics, College of Europe,
Natolin; Ortega y Gasset Institute, Madrid;
Catholic University, Portugal; Institute of
European Studies, Macao); Professor (Universidade
Nova, Lisbon, 1997); Fulbright
Visiting Research Fellow (Harvard University,
1998); co-director of the Academy of
International Trade Law; co-editor (Hart
Series on European Law and Integration,
European Law Journal) and member of
the editorial board of several law journals;
Advocate General at the Court of Justice
since 7 October 2003.
In 1960 obtained
his doctorate at
the University of
Munich on the subject
of corporate tax
harmonization. He
served as a lecturer at the University of
Regensburg from 1966 to 1982, as well
as head of the Ottmar Bühler Research
Center for International Tax Law. He held
a chair in international business taxation
at the University of Hamburg from 1982
to 1998. In 1991/1992 he was member of
the Ruding Committee appointed by the
EU Commission. As well as being Senior
Tax Partner at Linklaters LLP in Munich, he
is a member of the Scientific Committee
of the CFE (Confédération Fiscale Européenne),
the Association of European Tax
Consultants, of which he was the chairman
from 1984 to 1988. He is also member of
several supervisory boards of both listed
and unlisted companies.
(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