Aart Roelofsen
Aart Roelofsen is a senior policy advisor and experienced treaty negotiator in the International Tax Policy and Tax Treaties team at the Netherlands Ministry of Finance. He is co-chair of OECD’s WP 1 on Tax Conventions and related questions. In August 2021 he was re-appointed as one of the 25 members of the United Nations’ Committee of Experts on International Cooperation in Tax Matters. Before joining the International Tax team he worked as tax inspector in Amsterdam and at the Directorate of Tax at the Ministry of Finance as a specialist in corporate tax and income tax. He holds a degree in Law from the University of Amsterdam and a degree in Rural Sociology from the Agricultural University in Wageningen.Courses:
Tax Treaty Negotiation
This course will allow students to examine the main policy and technical issues involved in the negotiation of tax treaties. It will first explore the main elements that determine a country's tax treaty policies, including the relevant features of its domestic tax system and economic factors. It will then focus on the identification of the main issues involved during the negotiation of each article of a typical tax treaty. The course will also examine the various steps for the conclusion of a tax treaty and the process of negotiation, taking into account the role of model conventions and previously concluded treaties.
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