On top of studying law, Hans studied linguistics and literature – and reading still is Hans's passion. What’s more, he has been playing the piano since he was ten; not a day goes by without him tickling the ivory - playing etudes (Chopin by now) and practising fugues. The question is: would he still finish his academy of music?
Hans is an independent tax lawyer and of counsel to Deloitte and deputy justice at the Hague Court of Appeal. As a member of the expert group United Nations sub-Group of experts for the PE Article, Hans was one of the experts to contribute to the commentary to the UN Model Convention. He teaches international tax law for post graduate programmes at the universities of Lausanne, Leiden and Vienna. When it comes to international tax law, Hans is the go-to speaker. He recently chaired a panel of judges at the meeting of the International Association of International Tax Judges in Munich, where he also laid out his vision on the agency PE. He likewise spoke in Oslo for the Norwegian tax department on the possibility of repairing the Norwegian Dell judgment the other day. He made his appearance in Gibraltar for a discourse on the possibilities for that country to conclude tax treaties, and he spoke at the pre-eminent annual seminar in Milan of the Università Cattolica del Sacro Cuore, on sales profits on shares and non-discrimination. Hans regularly publishes fundamental articles on tax treaties, going into such diverse topics as interpreting tax treaties, residency, permanent establishments, profit attribution to permanent establishments, effectively connected and beneficial owner.
Some of Hans's more recent publications concern the agent, a legal concept with an important role in the organization of international businesses. Hans is a critical follower of the OECD - a non-neutral government organisation that cannot always be considered a standard-setter where it concerns the interpretation of treaties.
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