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.