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Home | Who We Are | Research Associates

Research Associates

Daniel Smit

He attended Erasmus University, Rotterdam, The Netherlands where he studied Dutch law and Dutch tax law and graduated cum laude. He has also completed the post-graduate course in European Fiscal Studies at the Erasmus University, Rotterdam, The Netherlands, in 2006. He currently teaches European and international tax law and is employed as a faculty staff member at the Fiscal Institute of the University of Tilburg. He is a regular guest speaker at national and international seminars, courses and lectures. International and European Tax Law Freedom of investment between the European Union and non-EU Member States and company taxation. He also works as a tax advisor at Ernst & Young (Tax), Rotterdam, The Netherlands. He is the author of various national and international publications in the field of European tax law. Most recent publications include –Kemmeren, E.C.C.M., & Smit, D.S. (2013). Taxation of EU-non-resident companies under the CCCTB system: Analysis and suggestions for improvement. Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries (pp. 51-108). Cheltenham: Edward Elgar Publishing Limited; Kemmeren, E.C.C.M., & Smit, D.S. (2012). Taxation of EU-Non-Resident-Companies under the CCCTB system: analysis and suggestions for improvement. In M. Lang (Ed.), CCCTB and Third Countries (pp. 100-146). Amsterdam, IBFD; Peters, C.A.T., & Smit, D.S. (2011). Report on the 1st conference on recent tax treaty law, European Tax College, the Netherlands, Intertax, 39(4), 223-28. He joined the research group on Tax Governance: International Standards, Patriotisms and Exiles