Sjoerd Douma is a Professor of International & EU Tax Law at Leiden University, the Netherlands, and Deputy Director of the International Tax Center Leiden. He is also a senior manager at PwC. In 2011, Sjoerd defended his PhD thesis entitled ‘Optimization of Tax Sovereignty and Free Movement’ at Leiden University (published in the IBFD Doctoral Series, No. 21). Prior to joining Leiden University and PwC in 2004, Sjoerd was a legal clerk with the Tax Chamber of the Dutch Supreme Court. He obtained an LLM in tax law at Leiden University in 1998 and additional degrees in criminal law and civil procedural law at Leiden University in 2003.
Learn more about Sjoerd Douma’s research in the science dossier International Tax Law
- The tax treatment of CIVs and REITs from a State aid perspective: limits on national tax policy (2014)
- Non-discriminatory Tax Obstacles (2012)
- Optimization of Tax Sovereignty and Free Movement (2011)
- The principle of legal certainty: Enforcing international norms under Community law (2008)
- The Three Ds of Direct Tax Jurisdiction: Disparity, Discrimination and Double Taxation (2006)