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Arnaud de Graaf (1966) is a distinguished expert in international and European tax law. He combines academic knowledge with extensive practical experience to provide high-quality advice to clients at VanLoman. Arnaud is a sought-after lecturer, author, and advisor in the field of international tax agreements and their impact on national taxation.
Throughout his career, Arnaud has published numerous scholarly articles in both national and international tax journals. He has lectured at prestigious institutions such as the Erasmus School of Law, the European Fiscal Studies Foundation, and the International Tax Center Leiden. Currently, he shares his expertise at the University of Curaçao, the RB Academy of the Register of Tax Advisors, and Apertas.
Arnaud has gained broad practical experience at leading tax advisory firms such as PWC, Loyens & Loeff, and BDO. In addition, he worked for 20 years at the Dutch Ministry of Finance, where he played a crucial role in negotiating tax treaties with countries including the United States, Taiwan, Japan, and Hong Kong. He contributed to the development of the Dutch treaty network, participated in OECD discussions, and litigated cases before the European Court of Justice in direct tax matters. In 2022, he brought his deep expertise to Curaçao, where he participated in the revision of the BRNC and co-authored the Curaçaoan tax treaty policy.
Arnaud studied tax law at Leiden University, Emory University, and Universität Osnabrück. He earned his PhD at Erasmus University Rotterdam with a dissertation on the influence of EU law on international tax law. Before his appointment as a Full Professor of International Tax Law at the University of Curaçao in 2020, he held a full professorship at Erasmus University Rotterdam for eight years, where he also held various management roles.
In addition to his tax activities, Arnaud has been involved in the development of Villa Uilenstein in Groenekan and the Villa Grandi resort in Otrobanda, Curaçao.
Expertise
International Tax Law
European Tax Law
Dividend Taxation
Withholding Taxes
Languages
Dutch
English
Education
Tax Law, Leiden University
Doctorate in Law, Erasmus University Rotterdam
Other professional activities
Full professor of International Tax Law, University of Curaçao
Chairman of the editorial board of the Dutch tax journal Maandblad Belastingbeschouwingen
Member of the examination board of the Register of Tax Advisors
Lecturer for the International Tax Law Module at the RB Academy
