Sigrid-Joan Catharine Hemels

She is a Professor of tax law at the Erasmus School of Law (ESL) of the Erasmus University Rotterdam, The Netherlands. She is a member of the tax group of Allen & Overy LLP, Amsterdam. She leads the ESL research programme Fiscal Autonomy and its Boundaries. She has published and lectured, both in the Netherlands and abroad, on various topics including European tax law and tax incentives for charities and the arts. She joined the research group on Tax Governance: International Standards, Patriotisms and Exiles.