Hybrid Entities in Tax Treaty Law - Schriftenreihe IStR, Band 122

Hybrid Entities in Tax Treaty Law - Schriftenreihe IStR, Band 122

von: Jean-Philippe West, Sriram Govind

Linde Verlag Wien Gesellschaft m.b.H., 2020

Format: ePUB

Kopierschutz: DRM

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Hybrid Entities in Tax Treaty Law - Schriftenreihe IStR, Band 122


 

IXList of Authors


Emre Akin

Emre Akin was born in 1989, received a bachelor degree in public finance in 2009 and obtained his master degree (MSc) in accounting and finance in 2011 at Marmara University in Turkey. He is also PhD candidate in accounting-audit at Istanbul University with his doctoral thesis on tax audits in Turkey. He has been working as a tax inspector in the Ministry of Treasury and Finance of Turkey since 2011 and is a Sworn-in CPA. He has been awarded the Jean Monnet Scholarship of the European Union for international tax law master program (LL.M) at WU (Vienna University of Economics and Business).

Tayfun Anil

Tayfun Anil received his master’s degree in tax law from the University of Antwerp with honours. After his LLM study, he will begin working as a tax lawyer at the Belgian law firm Tiberghien.

Rik Baete

Rik Baete completed his master's degree in law () at the University of Ghent in Belgium. As of September 2020, he will start working as an associate in the tax department of Allen&Overy in Brussels.

Jorge Luis Castillero Villalaz

Jorge Luis Castillero was born in the Republic of Panama in 1996. In 2018, he completed his Bachelor Degree in Law and Political Science at Universidad Santa María La Antigua in Republic of Panama, Panama City and graduated with honors. He is also in the last year of his bachelor degree in Banking and Finance at the same university. From 2016 to 2019, he was employed as a Paralegal and Assistant Attorney in several departments, especially in the tax department, at Galindo, Arias & López, a law firm established in the Republic of Panama. He is planning to dedicate his professional life to domestic and international taxation working as a tax advisor.

Thiago de Mattos Marques

Thiago de Mattos Marques received a bachelor’s degree in Law from the Federal University of Rio de Janeiro (2007) and completed a post-graduate course in Tax Law at the Brazilian Institute of Tax Studies (2009). Before starting the LL.M. program in International Tax Law at the Vienna University of Economics and Business (WU), he received a master’s degree in Tax Law from the University of Coimbra, Portugal (2019). He has been working as a tax advisor since 2006 and has published several articles in scientific journals in Brazil.

XOnur Demirci

Onur Demirci was born in Ankara, Turkey in 1983 and he has been living in Istanbul since 2010. He completed his Bachelor of Science in Business Administration at Anadolu University. He has been employed as a tax inspector at the Ministry of Treasury and Finance of Turkey and holds a Sworn Fiscal Advisor certificate in Turkey. He holds Government Sponsorship and he has been awarded as Jean Monnet Scholar of the European Commission for the 2019-2020 academic year in order to pursue his academic studies.

José María Diez Lempereur de Saint Pierre

José María Diez Lempereur de Saint Pierre was born in Santiago de Chile in 1985. In 2010, he received a law degree at the Pontificia Universidad Catolica de Chile. Then, in 2017, he received a degree in Master Tax Law (LLM) at the same university. Since 2015, he has been working as a lawyer in Recabarren Asociados, a Boutique Tax Law Firm in Santiago de Chile.

Beatrice Erbetta

In 2015 Beatrice graduated from Business Economics and, in 2017, she completed, with honours, a Master of Business Administration and free professions at LIUC-Università Cattaneo, Castellanza (VA), Italy. In 2017, she began her career as a transfer pricing consultant at PwC in the Tax and Legal Services Division. Beatrice became a chartered accountant in 2020. After completing the L.L.M., Beatrice plans to return to Italy to be a practitioner in the transfer pricing field.

Belisa Ferreira Liotti

Belisa Ferreira Liotti received a bachelor’s degree in Law from the Mackenzie University, São Paulo (2017). Currently, she is pursuing a bachelor’s degree in Accounting at the Institute for Accounting, Actuarial and Financial Research (Fipecafi), São Paulo. Belisa has been working as a tax advisor since 2015 and, before starting the LL.M. Program in International Tax Law at the Vienna University of Economics and Business (WU), she was senior associate at PwC Brazil in São Paulo, focused on indirect taxation. She has also published articles in scientific journals in Brazil.

Anggi Padoan Ibrahim Tambunan

Anggi Padoan Ibrahim Tambunan was born in Jakarta in 1985. He graduated from Fiscal Administration Science from the University of Indonesia and finished his master’s degree in Economic Law from the same university under the scholarship of DDTC. He also received the same scholarship from DDTC to study in the LL.M. program in International Tax Law at the Veinna University of Economics and Business (WU). Since 2010 he is a Licensed Tax Attorney from the Tax Court of the Republic of Indonesia and a Certified Tax Consultant. In XI2016, He holds an Advanced Diploma in International Taxation (ADIT) Certificate from CIOT, UK. Currently, he is continuing to pursue the mission of DDTC to eliminate asymetric information of taxation in Indonesia as a tax solicitor and tax advisor at DDTC and is involved in the sharing of tax knowledge in various universities and companies as a speaker as well as a writer of articles and books. .

Kohei Kajiwara

Kohei Kajiwara gained a bachelor of economics from the University of Tokyo in 2010 and a JD from the University of Tokyo School of Law in 2013. He subsequently attended the Legal Training and Research Institute of the Supreme Court of Japan from 2013 to 2014. He has been an attorney at Anderson Mōri & Tomotsune since 2015.

Junhee Kim

Junhee Kim is a lawyer and has been employed at Yulchon LLC in South Korea dealing with tax litigation and tax advisory services since 2014. He received a bachelor’s degree in business administration at Korea University. Before passing the Korean bar, he worked at Samil Pricewaterhouse Coopers as an accountant (CPA).

Garrett Kosowan

Garrett Kosowan received a B.Sc in Business and Economics at Jönköping International Business School in Sweden. In 2018, alongside studies, he completed an internship within financial technology. Currently, he is a Candidate at the Chartered Accountants of Ontario.

Alexandre Leite Barbosa

Alexandre Leite Barbosa received his LLB (2009) and post graduation degree in “Corporate Structures and Transactions” (2019) both from (FGV). He has been working since 2010 as a tax associate at the Brazilian full service law firm , providing consultancy related to direct taxes and international taxation for a wide range of industries. From 2014 to 2017, he has worked in the oil and gas industry in senior tax positions at Chevron and Repsol Sinopec. Since 2017, he has returned to Machado Meyer as a senior tax associate.

Luísa Mello

Luísa Mello received her degree in Law from the São Paulo Catholic University (PUCSP) in 2014 and a post-graduate degree in Tax Law from the Getulio Vargas Foundation (FVG) in 2018. Since 2012, she has been working in the field of corporate and international tax advisory at Pinheiro Neto Advogados law firm in São XIIPaulo, Brazil. After concluding the LL.M. Program in International Tax Law at the Vienna University of Economics and Business (WU), she will resume her career at Pinheiro Neto law firm.

Adriano Milanesi Sutto

Adriano Sutto has a LL.B. (JD equivalent) from the Mackenzie Presbyterian University of São Paulo (2011) and a specialist degree in Tax Law from the Brazilian Institute of Tax Law – IBDT (2014). In 2020, he completed the LL.M. in International Tax Law at the Vienna University of Economics and Business. He has been a tax practitioner since 2009, being part of the tax departments of high-end Brazilian law firms and PwC. Currently, he is a senior attorney at the full-service law firm (São Paulo office) focused on tax consultancy and litigation involving national and foreign individuals and corporations pertaining to a wide range of economic sectors. Mr. Sutto was recognized by as being among the region’s leading business lawyers in Tax Practice (Lacca Approved 2021).

Rahmat Muttaqin

Rahmat Muttaqin obtained his bachelor's degree in Fiscal Administration Science from the University of Indonesia in 2017 and graduated with a cum laude predicate. Currently, he is a transfer pricing advisor at DDTC in Jakarta, Indonesia. He holds an Advanced Diploma in International Taxation (ADIT) Certificate from CIOT, UK. He is also listed as a Certified Tax Consultant as well as Licensed Tax Attorney in Indonesia.

Cynthia...