Prof. Dr. Geerten M.M. Michielse
Welcome
Prof. Dr. Geerten M.M. Michielse (1960) is a tax
professor at the University Utrecht (The Netherlands).
He is the director of the Centre for Taxation and Public
Governance. He teaches an introduction to Dutch tax
law (bachelor level),and Comparative Tax Law (master
level). Furthermore, he teaches Legal Tax Drafting in
the postgraduate Tax Governance Program. In addition
he works as an external expert for the International
Monetary Fund and World Bank.
From 1999 through 2004 he has been permanently based at the IMF
headquarters in Washington DC. He advised Ministries of Finance and Tax
Administrations on drafting amendments and reforms of tax legislation and
provided tax policy advise. During that period he lectured at Georgetown
University Law Center in Washington DC. He has experience in comparative and
international taxation. He assisted most new EU Member States in implementing
the Parent-Subsidiary and Merger Directives.

From 1996 through 1999, he was associated with the International Bureau of
Fiscal Documentation, a non-profit organization, located in Amsterdam (NL). First
as head of the East-European Department, later as its director for government
consultancy. During the same period he lectured as a visiting professor at the
University of Paris (Sorbonne).

Before 1996, Michielse was a full-time assistant-professor of international
taxation at the University of Tilburg (NL) and of-counsel to Loyens & Volkmaars,
a Dutch law firm. In 1994 he got his PhD in Tax Law with his dissertation on "Thin
Capitalization in het fiscale recht" for which he received the 1995 Dutch State
Price for Scientific Publications in Tax Law.

Michielse has lectured in several renowned universities (e.g. in Cambridge (UK),
London, Vienna, Prague, Naples, Budapest, Rotterdam, Barcelona, Madrid,
Mannheim, Berlin, Cologne, Curaçao and Yokohama) and acted as (keynote)
speaker on several seminars and conferences (e.g. in Rio de Janeiro, Sao
Paulo, Orlando, Chicago, Kuala Lumpur and Geneva).