Experiences
AGTP team members have previously gained experience in implementing projects and providing lectures for international (donor) organizations.
1995/1998 (Netherlands Antilles)
Dutch Ministry of the Interior and Kingdom Relations
Design and implementation of simplified system of VAT in the NA
1995/2005 (Worldwide)
Dutch Ministry of Finance / Dutch Tax and Customs Administration
Numerous lectures for international organizations such as EU, IMF, World Bank, OECD, CIAT, IOTA and on invitation of numerous countries
1998/2000 (Cuba)
MOF Cuba
Policy advice and training of tax officials on taxpayer service and tax auditing
2000
MOF Bolivia (Bolivia)
Policy advice and training of Bolivian tax officials on taxation of oil and gas in Bolivia
2001/2005 (Netherlands Antilles)
Dutch Ministry of the Interior and Kingdom Relations
Implementation of the project on decentralization of taxes in the NA
Development of a program for the redesign of the tax administration
Advise to the Customs administration of the Netherlands Antilles on the process of renewing the Customs legislation
2004 (Uganda)
European Development Fund (in cooperation with IBFD and Ecorys)
Discussing principles of indirect taxation (in particular VAT)
Dialogue between tax administration and business circles
Impact participation in Customs Union (Kenya and Tanzania)
2005/2014 (Multiple places)
OECD
Leading numerous Tax Policy and Administration events (Organization and Management, Compliance Risk Management, Taxpayer Service, Taxation of and Auditing SMEs, Auditing Large Multinational Taxpayers, Management of Large Business Units) at OECD Multilateral Tax Centers (Korea, Turkey, Vienna, Budapest) or hosted by countries such as Japan, China, Russia, India, Thailand, Malaysia, Vietnam, and Lao.
2010/2011 (Multiple African countries)
African Tax Administration Forum (ATAF), OECD, IMF
Leading Tax Administration events for African Tax Officials (Ghana, Kenya, Liberia, Mauritius, Rwanda, and Uganda)
2006/2009 (Vietnam)
European Union (in cooperation with Atos Origin and IBFD)
Analysis of the system of local taxes (property tax)
Desk and field research; conducting seminars and study tours
Drafting new legislation on property taxation
2007 (The Netherlands)
IBFD
Lecture on the Dutch tax system and administration for Egyptian officials
2010 (The Netherlands)
IBFD
Lecture on the introduction to the Dutch legislative process on taxation for Chinese officials
2011/2012 (Mozambique)
United Kingdom, Germany, Belgium, Switzerland and Norway
Audit regarding the use of the aid fund for the tax administration
Advice to the donor countries and the beneficiary
2011 (The Netherlands)
PBLQ
Lecture on the Introduction to Customs Law for Officials from Kazakhstan
2012/2017 (China)
International Tax Centre Yangzhou China
Yearly one month lecturing period on numerous tax policy and administration topics
2012
Ecorys and Asser Institute (The Hague NL)
Lecture on VAT and Customs for Officials from South East Europe
2012/2013
Multi donor project for MOF Vietnam (Vietnam)
Research, survey, lectures, training sessions, and report on Evaluation of Tax Legislation and Tax Administration
2014/2015 (United Kingdom)
CATA/HMRC
Lecture on Ethics and Integrity for Tax officials
2015 (The Netherlands)
IBFD
Lectures and workshops for Indian Tax Officials on Tax Compliance
2015 (India)
IBFD
Lectures and workshops for Indian VAT Advisors on Tax / VAT Compliance
2015 (The Netherlands)
IBFD
Lectures and workshops for Sir Lankan Tax Officials on Tax Risk Management and Taxpayer Service
2015 (Ethiopia)
University of Mekelle / University of Amsterdam (Ethiopia)
Lectures on VAT for Ethiopian Public Attorneys
2016 (The Netherlands)
Forum on Economic and Fiscal Policy
Participation of AGTP in the conference “Beyond Tax Policy”
2016
The Platform for Collaboration on Tax
AGTP comments on discussion draft “Report on Effective Capacity Building on Tax Matters in Developing Countries”
2017 (The Netherlands / Indonesia / Sri Lanka / India / Malaysia)
IBFD
Indonesia Lecture and Workshop on Strategic Reforms
Sri Lanka Lectures and Workshops on Enhancing Voluntary Compliance and Compliance Risk Management
India Lectures and Workshops on Enhancing Voluntary Compliance and Compliance Risk Management
Malaysia IBFD / TAX RAY Assessment (Missions and Report)
2017 (Pakistan)
3days VAT/GST event IBA Karachi / Sindh Revenue Board
2017/2018 (Oman)
Scoping mission: policy advise on the introduction and implementation of a VAT system
2018 (The Netherlands / Indonesia)
Lecture and workshop on the introduction to the Dutch legislative process on taxation
Abbreviations:
MOF Ministry of Finance
IBFD International Bureau of Fiscal Documentation
PBLQ Dutch Institute for Public Administration
OECD Organisation for Economic Co-operation and Development
IMF International Monetary Fund
HMRC/CATA HM Revenue and Customs/Commonwealth Association of Tax Administrators
Profile
| Name: | Matthijs Alink |
|---|---|
| Education: | Fiscal Economics, Vrije Universiteit and University of Amsterdam, 1977 Majors in Public Finance, Business Administration and Tax Law. |
| Work experience: | Tax inspector and Manager DTCA, Deputy Commissioner for Operations, Strategic Planning and International Affairs MOF, Senior Advisor at OECD / CTPA, International Consultant, Lecturer at the International Tax Academy of China. |
| Expertise: | Matthijs has a broad experience in tax policy and administration both at operational and strategic level. Matthijs has represented the MOF/DTCA in many international organizations. For the OECD he developed and delivered numerous Global Relations programmes. Matthijs has strong educational skills shaped by regular lecturing. He is author of a number of publications on taxation and co-author of the Handbook on Tax Administration and the Dutch Approach. |
| Name: | Hans Bakker |
|---|---|
| Education: | Fiscal Economics, University of Amsterdam 1974 Majors in Tax Law and Economics. |
| Work experience: | Tax inspector, Policy Officer at the Dutch Ministry of Finance, Deputy Director Direct Taxes. Person responsible for guiding the Dutch ruling practice. Chairman of the Tax Haven Co-ordination Group. Hans was involved with the introduction of the Netherlands Concern Financing Regime and was involved with various anti-abuse measures. He was member of the European Code of Conduct Group (Primarolo group) as a member of the official Dutch delegation. Hans is an of counsel and tax advisor at the reputable Dutch law firm Loyens & Loeff. |
| Expertise: | Hans is specialized in Dutch and international corporate taxation and in national and international conflict resolution. He focuses on resolving (major) disputes between taxpayer and tax administration, using his past experience and contacts, including those active in politics. He is an active follower of the legislative and political process and has published numerous commentaries on legislation and court cases in the leading tax journal of the Netherlands. |
| Name: | Ernst Bunders |
|---|---|
| Education: | 1970 Master Degree Law ( Tax Law) |
| Work experience: | Ministry of Finance; Deputy Director National Tax Policy and legislation; Deputy Director International Tax Policy and Legislation: negotiations of Tax treaties, negotiations of EU directives (direct taxes), Representing the Netherlands in OECD meetings, Tax administration: Management Directorate Large Enterprises |
| Expertise: | Member UN group experts tax treaties ( Model tax treaties between developing countries and developed countries); Missions to the Ukraine to introduce the concept of Large enterprises in the Ukraine tax administration; Missions to South Africa (SADC countries), to Singapore, Kyrgyzstan, Egypt, ( tax treaties, tax policy and legislation); Leading International Tax Treaty project in the framework of the Peace Process between Israel, Palestinian Authority and Jordan. |
| Name: | José van Hussen |
|---|---|
| Education: | Sociology, University of Leiden, Majors in Organisation Sociology, Philosophical Sociology and Medical Sociology |
| Work experience: | Research and teaching at universities in Jordan and Sudan. Various functions in policy development and management at the ministry of Foreign Affairs, both in The Netherlands and abroad in Indonesia and Zimbabwe. |
| Expertise: | José has a broad experience in policy development in development cooperation, particularly in the social sector. She has cooperated with international organisations such as UN, OECD, EU, with bilateral donors, with governments and non governmental organisations. |
| Name: | Jan Hermans |
|---|---|
| Education: | Tax Law, University of Leiden, Major in Direct Taxes. |
| Work experience: | Legal expert at the Ministry of Finance, Deputy Director for Private Persons, Head of Customs at Schiphol (Amsterdam) Airport Director for Taxation Products and Processes, Director of the Tax Information and Investigation Agency, Director Information Management. |
| Expertise: | Jan is experienced in all aspects of taxation, covering direct and indirect taxation but also process management and enforcement.. Moreover Jan is politically engaged as a member of a Municipality Council and a Provincial Council. |
| Name: | Dick Hund |
|---|---|
| Education: | Tax Law, University of Leiden Major in Direct Taxes. |
| Work experience: | Tax Inspector, Policy Office and later on Director for International Fiscal Affairs, responsible for international tax law, in particular the negotiations about agreements for the avoidance of double taxation and the accompanying executive issues;. Director Fiscal Affairs for Sara Lee/D.E. and Judge/Vice-President of the Administrative Court in Breda (the Netherlands). |
| Expertise: | Dick is highly experienced in international tax legislation and the tax problems a multinational faces. His long career in judicial decision-making has given him a special insight into the treatment of complex tax issues. Moreover Dick is author of a book about tax agreements and co-author of several other editions on tax issues. |
| Name: | Bob Lodder |
|---|---|
| Education: | Western Sociology, University of Leiden, Majors in Policy Advising and Philosophical Sociology. |
| Work experience: | Director Cultural Heritage Policy, Program Director and Project Director at the Ministry of Education, Culture and Science. |
| Expertise: | Bob has a broad experience in international cooperation regarding policy affairs. He has developed a keen administrative / political sense and a sharp eye for intercultural relations. In relation to taxation, Bob is involved in the fiscal-sociological aspects of taxation, like political support, feasibility and sustainability of proposals, relations between actors in the process of taxation etc. |
| Name: | Hans van Leijenhorst |
|---|---|
| Education: | Leiden University, Tax Law, Public Finance and Penal Law |
| Work experience: | Tax Inspector (National Tax Administration, 1973-1982), Author of professional literature (1978-present), Teacher and Lecturer (various institutions, 1980-present), Court Legal Assistant (1982-1983), Director of the Tax Administration of the City of Rotterdam (1983-1987), Bureau Chief (Ministry of Finance, 1987-1990), Editor of ‘Vakstudie Nieuws’ (1988-2015), Head of the Tax Administration/Enterprises Rotterdam 2 (1990-1993), Deputy director (Ministry of Finance, 1993-1999), Domain Manager (National Tax Administration, 2000-2001), Tax advisor (Loyens & Loeff, 2001-2004), Partner (Van den Bosch & Partners, 2002-2004), Chief Editor ‘Belastingadvies’ (2002-2009), Interim manager (University of Utrecht, Faculty of Law, subdivision Tax Law, 2003-2004), Judge (District Court The Hague, Court of Appeal Leeuwarden, Court of Appeal The Hague, 2004-2018), Deputy Judge (various courts, 2015-present), Expert in the Palestine Property Tax Project (VNG International, 2018-present). |
| Expertise: | Over the past century the expert has dethroned the educated generalist to become the sole model of intellectual accomplishment. For Hans, to stay a generalist meant a (professional) life long swim against the tide. One could say that being a generalist is now his expertise. |
| Name: | Wilbert Nieuwenhuizen |
|---|---|
| Education: | Civil Law, Tax law, Tax Economics, University of Amsterdam Major in Dutch Law, Indirect Taxes and Economics. |
| Work experience: | Tax Inspector (VAT), Tax Advisor (VAT), Part time judge in The Hague, Lecturer at the University of Amsterdam, Author and Editor of Tax magazines. |
| Expertise: | Wilbert is specialized in Value Added Tax (VAT) and has a very broad tax advice and educational experience: from national to international business, and from private clients (profit and non profit) to public bodies. |
| Name: | Bart Jan van der Zee |
|---|---|
| Education: | Tax Law; State Tax Academy and Tilburg University (The Netherlands) Major in VAT, Customs and Excises, minors in EU legislation, Economics and Public Finance. |
| Work experience: | Tax Inspector (Tax Administration), Policy Officer at the Dutch Ministry of Finance, Director for Customs Legislation and Director for General Tax and Legal Affairs at the Dutch Ministry of Finance. Consultant for tax reform advice (inter alia in Netherlands Antilles (Caribbean), Uganda, Vietnam and Mozambique. |
| Expertise: | Bart has a long-lasting experience in designing tax policy, drafting of legislation, restructuring of tax administrations and redesigning taxation processes, in particular in the field of indirect and local taxes. He is also experienced in auditing and capacity development. |
Recommendation
The Committee of Recommendation constists of wellknown Dutch tax experts in Politics, Tax Administration and Universities.
| Name: | Joop van Lunteren (chairman) |
|---|---|
| Education: | Tax Law and Public Finance |
| Work experience: | Tax Inspector, (Deputy) Commissioner of the Dutch Tax and Customs Administration. Government Consultant associated with PBLQ/HEC. Board Member of Dutch General Pension Fund for Civil Servants, Consultant with the World Bank, and Senior Advisor Boston Consulting Group. |
| Name: | Peter Essers |
|---|---|
| Education: | Fiscal Economics and Tax Law, Tilburg University |
| Work experience: | Tax Inspector, Professor of Tax Law, Director of the European Tax College, Coordinator of the European Universities Cooperating on Tax (EUCOTAX). Member of Senate in Dutch Parliament for Christian Democrats (2003-2015) |
| Name: | Helma Neppérus |
|---|---|
| Education: | Dutch Civil Law and Tax Law |
| Work experience: | Tax Inspector. Director and Board Member of the Dutch Tax and Custom Administration, Director-General for Air Traffic Safety. Member of Dutch Parliament for the Liberal Party, Board Member of the International Rowing Association |
| Name: | Nico Schrijver |
|---|---|
| Education: | Civil Law, University of Groningen |
| Work experience: | Professor of International Law at VU Amsterdam and Leiden University, Director of Grotius Centre for International Legal Studies. Member of the Senate of Dutch Parliament for the Labor Party. |
| Name: | Mart van de Ven |
|---|---|
| Education: | Tax Law, University of Leiden |
| Work experience: | Tax Inspector, Advisor at the Directorate for International Fiscal Affairs at the Dutch Ministry of Finance. Partner with E&Y. Member of the Senate of Dutch Parliament for the Liberal Party. |
Competences
AGTP has been established by a group of experts with longstanding experience in various disciplines who are top-notch in the field of policy making and the execution of tax regimes.
AGTP can therefore offer assistance in the following areas:
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- policy making in taxation matters (general fiscal policy, international tax regimes, legislation regarding tax on income, profit and wealth and cost price raising taxes like VAT, excises and import duties),.
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- execution of tax legislation (organization of processes, enforcement),
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- organisation of supporting services, such as education and training,.
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- strenghtening compliance by promoting information and support of taxpayers
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- application of sociological principles in relation to the establishment of tax regimes (social acceptance and popular support, interaction between actors, workable and effective solutions),.
- use of the vision of (international) companies and other tax payers on their relationship to tax administration..
The implementation of the AGTP approach is based on the unique combination of taxation experience (knowledge of tax policy, tax legislation and tax implemention at national and international level) and sociological experience (knowledge of the interaction between state, society and taxation process.