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WU Vienna Tax law


Eric Kemmeren

Born in Dongen (the Netherlands) in 1963. As of 1 April 2002, he is professor of international taxation and international tax law at the Fiscal Institute Tilburg of Tilburg University in the Netherlands. As of 1992, he is Of Counsel with Ernst & Young Tax Advisers, and as of 2007 he is a Deputy Justice of the Arnhem Court of Appeals (Tax Division), the Netherlands. In 2001, he obtained his PhD from Tilburg University on a thesis entitled Principle of Origin in Tax Conventions, A Rethinking of Models. He is an editor of the EUCOTAX Series on European Taxation and EC Tax Review, published by Kluwer Law International. Furthermore, he is a co-initiator and coordinator of the European Tax College (Tilburg University), the EUCOTAX Network, and the EUCOTAX Winter Course. He was also a visiting scholar at New York University (spring 1999) and Short Term Consultant of the International Finance Corporation (Member of the World Bank Group, Washington, DC 2004). He regularly gives guest lectures at foreign universities (visiting professor, inter alia, at WU Vienna, Université de Panthéon-Sorbonne (Paris I) (Paris), Northwestern University (Chicago), and Luiss (Libera Università Internazionale degli Studie Sociali, Rome), Katholieke Universiteit Leuven (Belgium), University of Florida (Gainesville) and is a frequent speaker at international congresses, seminars, and courses. Furthermore, he has been a member of the ECJ Task Force of the Confédération Fiscale Europeénne since 2011 and head of the Department of Tax Economics and member of the Advisory Commission EU Arbitration Convention for the Netherlands since 2013.He was and is a member of various academic and non-academic commissions.

Tax Treaty Developments: Source versus Residence Principle

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