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WU Vienna Tax law


Peter Essers

Studied fiscal economics at Tilburg University, the Netherlands. He is professor of tax law at Tilburg University, specializing in national and international personal and corporate income tax. He is chairman of the tax law department of Tilburg University, director of the European Tax College and coordinator of EUCOTAX (European Universities Cooperating on Taxes). He has been visiting professor at the Université Panthéon-Sorbonne, the University of Bologna, Universidad de Barcelona, the University of Osnabrück, Northwestern University Chicago, LUISS University Rome, the University of Turin, University of Lausanne and WU. Until 2018 he has been chairman of the Academic Committee of the European Association of Tax Law Professors (EATLP). From 2003 until 2015 he was member of the Netherlands Senate and chairman of the Finance Committee of the Senate. In 2020 he started a new term as senator in the Senate. Since 2017, he is chairman of the Dutch Association of Tax Science.<br />

This course deals with the national and international tax system of the Netherlands by examining general characteristics, the taxation of profits, capital income and capital gains, fiscal consolidation, mergers and de-mergers, participation exemption, abuse of the law, partnerships, rulings practice, and tax treaty policy.

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