D.M. (Dirk) Broekhuijsen (1987) is a graduate of Leiden University, where he obtained an LLM in tax law and of Durham University (UK) where he obtained an LLM in Law (with distinction).
He is now a PhD Fellow at Leiden Law School, where he lectures in the courses International Tax Law and Introduction to Tax Law. Dirk’s research, supervised by Prof. mr. Frank Engelen, concerns the interpretation of tax treaties. Specifically, the research examines the influence of the Commentary to the OECD Model Tax Treaty in the interpretation and application of tax treaties.