PROFIL PRACOWNIKA: Johannes De Goede

Prof. Jan J.P. de Goede, Dutch citizen, Senior Principal, Tax Knowledge Management reporting directly to the CEO of IBFD, held several positions during his 22 years at IBFD including Director of its Knowledge Centre. He is currently responsible for Tax Knowledge Management and performs various academic, teaching and government consultancy activities, is liaison officer for relations with OECD, UN, ICC ) and the University of Amsterdam-IBFD Adv. LL.M in International Tax Law. He is Professor of International and European Tax Law at Lodz University in Poland, and visiting professor of the Renmin University in Beijing and of the Financial University in Moscow, and teaches at several other universities and Institutes. He is a member of IFA (attending its PSC as supervisor of the IFA researcher), of EATLP and of the Dutch Association for Tax Science. Previously he worked for 19 years at the Dutch Ministry of Finance, including as Head of the Divisions on Company Tax Legislation and on Bilateral Tax Treaties. He was granted the Dutch Royal Order of Officer in the Order of Orange- Nassau , the Medal for Science and Society of Lodz University and is a Knight in the Order of Merit of the Republic of Poland. A list of his publications is available at request.

International Tax Law and relevant domestic tax law, including OECD and UN Model Tax Conventions

List of publications in English (co-)authored by Professor Jan J.P. de Goede

January 2021

1.National Report Netherlands on Practical Issues in the Application of Tax Treaties (chapter in IFA cahiers LXXXIIIb, 1998, ISBN 90 411 1002 X);

2. European Integration and Tax Law (European Taxation, nr 6, June 2003);

3. Taxpayer Protection in International Tax Law (chapter in book Protection of Taxpayer's Rights, European, International and Domestic Tax Law Perspective), 2009 ISBN 978-83-7601-863-8);

4. Efficiency of Mutual Assistance in Tax Matters: What's in a name (2009 conference European Association of Tax Law Professors, chapter in the book on Mutual Assistance and Information Exchange ISBN 978-90-816475-2-6);

5. National Report Netherlands on Mutual Assistance and Information Exchange (2009 EATLP, see previous entry for the ISBN of the book in which this was published);

6. Permanent Establishment: Relative Permanence (2011, chapter in the book Essays in the honour of Han Kogels, ISBN 978-90-8722-102-7);

7. IBFD comments OECD draft "Clarification of the Meaning of "Beneficial Owner"(2011 (OECD website);

8. The Treatment of Services in Tax Treaties (Bulletin for International Taxation, nr 1, January 2012);

9. Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention: Response from IBFD Staff (Bulletin for International Taxation, nr 6, June 2012);

10. The (indirect) sale of shares (Asia-Pacific Tax Bulletin, nr 3, May/June 2012);

11. Context of the UN 2011 Model (Bulletin for International Taxation nr 11, November 2012);

12. Research on Tax Treaties and Developing Countries (in Dutch) for the Dutch Ministry of Foreign Affairs, published and sent to Dutch Parliament on 30 August 2013;

13. Permanent Establishment Implications for Coordination Centres in the Oil and Gas Industry (Bulletin for International Taxation, nr 9, September 2013);

14. Taxation of Investment Income and Capital Gains (Chapter VII in the UN Handbook on Selected Issues in Administration of Tax Treaties for Developing Countries: 2013 ISBN 978-92-1-159105-78, also available on the UN website);

15. The UN Model in Practice 1997-2013, Bulletin for International Taxation, nr 3, March 2014;

16. The BRICS countries in the context of the work on the UN Model (chapter in the book BRICS and the Emergence of International Tax Coordination, 2015 ISBN 978-90-8722-304-5, ISBN ending at 2 instead of 5 for the eBook version);

17. What is going on with Tax Treaties: Standards, Trends and Challenges (chapter in the book Tax Legislation, Standards, Trends and Challenges,2015 ISBN 978-83-264-8362-2);

18. The Role of Taxation in Shaping a Better World, an International Perspective ( published by Universitas Indonesia the book with abstracts of the Scholar Summit 2017 on “Shaping a Better World”, October 2017)

19. Some Impressions of the dynamic landscape of international tax legislation and cooperation (Chapter in Dutch included in the Overgaauw Bundel (liber amicorum in the honour of Mr. Jacques Overgaauw member of the Dutch Supreme Court), 2017:ISBN 978-90 13 14657 8);

20. Implementing OECD/G20 BEPS Package in Developing Countries, an Assessment of priorities, experiences, challenges and needs of Developing Countries, a 116 page report published February 2018 by Deutsche Gesellschaft fuer Internationale Zusammenarbeit (GIZ) as part of its research and advisory work for the German Federal Ministryfor Economic Cooperation and Development (BMZ), E public-finance@giz.de,

• 23. Should the Sky Inevitably be the Limit for International Tax Complexity?, chapter in liber amicorum for Prof. Dr.Dr.h.c. Bogumil Brzezinski published by Wolters Kluwer Warszawa, Poland,2019, ISBN 978-83-8160-673-8, Volume I
  • • 24. Special Tax Zones from a tax treaty perspective, and jointly with PasqualePistone, Main Findings on Special Tax Zones (chapters in the book Special Tax Zones in the Era of International Tax Coordination jointly edited by Antti Laukkanen, Pasquale Pistone and Jan de Goede, 2019 IBFD ISBN 978-90-8722-549-0 (print) ISBN … 550-6 (eBook)

  25. The Flexible Multi-Tier Dispute Resolution Framework and Our Final Conclusions and Recommendations, authored with Pasquale Pistone (chapter in the book Flexible Multi-Tier Dispute Resolution in International Tax Disputes, jointly edited by Pasquale Pistone and Jan de Goede, 2020 IBFD ISBN 978-8722-662-6 (print) ISBN … 663-3 (eBook)