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Hans Mooij

Academic Background/Professional Qualifications
  • LM. in tax law, at Leiden University (The Netherlands).
  • Member of the Dutch Association of Tax Advisors (NOB) and of the International Fiscal Association (IFA).
  • Independent advisor on international tax matters, at Hans Mooij International Tax Consultant.
  • Visiting Professor at the International Tax Centre of Leiden University.
  • Founder and chairman of the TRIBUTE Foundation for international tax dispute resolution.
  • Former tax treaty negotiator and Competent Authority in MAP cases of the Netherlands Ministry of Finance.
  • Former International Tax Counsel of the Netherlands Tax and Customs Administration (Belastingdienst).
  • Former Netherlands delegate to the OECD Working Party No. 1 on the OECD Model Tax Convention and member of its Steering Group.
  • Former Chief Tax Counsel of the United Nations Transitional Government in East Timor (UNTAET).
  • Author/editor of publications on various topics of international taxation, including, among others, dispute resolution, anti-tax avoidance rules and administration of tax treaties.
  • Representations to the OECD, United Nations Committee of Experts on International Tax Cooperation, IFA, and various academic institutions.

Notable Engagements

  • More than 30 years of experience in international taxation, of which 20 years in public office and with international organizations, and over 10 years in private practice.
  • Advised and assisted large corporate taxpayers and other advisors.
  • Mediated in discussions with authorities, in various jurisdictions, on MAPs, unilateral or bi/multilateral APAs, pre-filing agreements, tax rulings on international tax issues, and unlateral or bi/multilateral cooperative compliance agreements.
  • Facilitated discussions with authorities by providing independent, neutral, technical advice.
  • Advised on strategies for dispute management strategies and strategies in controversies, court litigation and arbitrations.
  • Assisted in international tax audits and international exchanges of information.
  • Provided expert witness testimonies in court and arbitration cases.
  • Recent engagements involved oil and gas, international shipping and air transport, and collective portfolio investment industries, and anti-avoidance, beneficial ownership, and permanent establishment issues, and administrative procedures for exemption/refund of withholding taxes.