Harm Mark Pit (Ph.D) Email & Phone Number

Netherlands

Netherlands

Rotterdam, Zuid-Holland, Nederland

Dispute resolutionThe chapter discusses the working of the dispute resolution procedures (e.g. mutual agreement and arbitration) under respectively the EU Arbitration Convention, the OECD and UN Model Convention, and bilateral double tax conventions with an arbitration clause. The chapter further discusses Dutch unilateral policy as regards the mutual agreement and arbitration procedures.

Paris Area, France

Advisor to the FTA MAP Forum on the implementation of the BEPS Action 14 minimum standard - improving international taxdispute resolution procedures: - Coordinating peer review process on jurisdictions' implementation of the standard- Addressing specific challenges and opportunities to improve tax dispute resolution, with a focus on the APA process and multilateral tax disputes- Lecturing on the functioning of the mutual agreement procedure, APAs and arbitration to employees of tax administrations and policy advisors

Paris Area, France

Groningen Area, Netherlands

The dissertation evaluates the EU Arbitration Convention's functioning and governance. It takes thereby into account the convention's formal scope, tax principles and procedures. Primary research question is whether the EU Arbitration Convention's current design is able to fulfill its principal objective: the elimination of double taxation arising from transfer pricing profit adjustments, such by provide for a binding dispute settlement mechanism limited in time. Further, it is analyzed whether the convention's governance is performed correctly in terms of state sovereignty and EU Law and whether this governance is effective and efficient. The dissertation is not limited to the EU Arbitration Convention itself and also takes into account the mutual agreement and arbitration procedures under the OECD Model Convention and UN Model Convention as well as bilateral double tax conventions.

The Hague Area, Netherlands

Advisor to the international affairs division of the Netherlands Ministry of Finance:- International treaty policy of the Netherlands- Negotiations of bilateral tax treaties- Tax dispute resolution: handling mutual agreement procedures, policy on dispute resolution, including arbitration procedures (Multilateral Instrument, etc.)- Member of the knowledge group on international and European tax law of the Dutch Tax and Customs Administration (Kennisgroep Internationaal Belastingrecht - winst)

Amsterdam Area, Netherlands

Dutch corporate income taxInternational tax planningGroup restructuring

Dutch corporate income tax International tax planningEuropean tax lawMerger & acquisitionsGroup restructuring

Groningen

Teaching Dutch tax law to students Fiscal Economics / Social-Legal Services

Member of the Supervisory BoardChairman audit committeeAdvise (monthly) the Daily and Supervisory Board of the Stichting KEI on the financial strategy and annual budget.

Providing administrative, legal and tax services to start ups and small and middle sized entrepeneurs in the Groningen area.

Doctor Of Philosophy (Ph.D.) - Cum Laude, Tax Law/Taxation, Cum Laude

The dissertation evaluates the EU Arbitration Convention's functioning and governance. It takes thereby into account the convention's.

Llm, Tax Law

Activities and Societies: Chairman of symposium committee Groninger Fiscale Eenheid

Bachelor Of Economics, Fiscal Economics

Activities and Societies: Co-founder Hanze Studentenbelangen Vereniging (HSV). Co-founder Hanze rechtswinkel, Hanzehogeschool Groningen.

Bachelor Of Business Administration, Management, Economics & Law - Banking & Insurance

Activities and Societies: Member and Vice-Chairman of the Faculty Students Council