List of Authors

Prof. Dr. Roland Brandsma

Professor of Fiscal Economics at the University of Amsterdam and Professor of General Tax Law at Nyenrode Business University. Substitute Judge of the Court of Appeal of The Hague. Tax Partner at PwC Netherlands. Master in Tax Law, Leiden University. Master in Civil Law, University of Amsterdam. Master in Cultural Anthropology, Leiden University. PhD in Tax Law, Leiden University.

Juan Rafael Bravo Gaviria, LL.M

Senior Associate at Bravo Abogados. Professor of International Tax Law in the Postgraduate Specialization in Tax Law from Rosario University. Bachelor of Law and Bachelor of Economics, Rosario University. LL.M in International and European Tax Law, Maastricht University. Member of The Colombian Tax Institute.

Dr. Esperanza Buitrago Diaz

Director of the Postgraduate Course on International and European Tax Law Course of the Maastricht Center for Taxation at Campus Brussel, where she is also part of the teaching staff.  Academic at the service of the Maastricht Center for Taxation (MCT) at Maastricht University. Professor of International Tax Law at Master program at the Universidad Externado de Colombia. Bachelor of Law, Universidad de La Sabana, Master Financial Law, Rosario University and Master Intellectual Property, Universidad de los Andes. PhD (summa cum laude), University of Salamanca. Member of Research Tax Law Centre of Colombian Tax Institute and alumni of the Max Planck Institute for Tax Law and Public Finance, Germany. Winner of prize on International Taxation granted by the University of Valencia and Deloitte in 2007 and of the Extraordinary Prize of Salamanca University in 2007.

Fernando Nuñez, LL.M

Tax Partner at Estudio Hernandez & Cia. Abogados. Professor of LL.M Tax programs at Universidad de Lima and Universidad ESAN. Bachelor of Law, Universidade de Lima. LL.M in International and European Tax Law, Maastricht University. Member of the International Fiscal Association (IFA) and the Society of Trust and Estate Practicioners (STEP).

Ana Paula Pardo Lelo de Larrea, LL.M

Tax Partner at SMPS Legal. Bachelor of Law, Universidad Panamericana. LL.M in International Taxation, University of Florida – Fredric G. Levin College of Law. Member of IBA (International Bar Association), IFA (International Fiscal Association).

Winston Perez, LL.M

Tax advisor at Grant Thornton Curaçao. Previously at PwC Venezuela, Deloitte Venezuela, PwC Dutch Caribbean. Bachelor of Law, Universidad Santa Maria. Master in Taxation, Universidad Metropolitana. Lecturer at the Comparative Dutch Caribbean and Latin American Tax Law at the Double Degree Programme on International and European Tax Law, American Specialization, Aruba University and Maastricht.

Hans Ruiter, LL.M

Tax Partner at Grant Thornton, Dutch Caribbean. Former Partner of PwC Aruba. Professor of Comparative Dutch Caribbean and Latin American Tax Law at the Double Degree Programme on International and European Tax Law, American Specialization, Aruba University and Maastricht University. Founder and board member of the Aruban Association of Tax Advisors. Master in Tax Law, University of Amsterdam.

Jorge San Martín, CPA, J.D.

Tax partner at SMPS Legal. Former tax partner at Gardere Wynne Sewell LLP (Mexico office) and Accountancy firm Rocha, Pérez, San Martín, S.C. Bachelor of Law, Universidad Nacional Autónoma México and Bachelor of Accountancy, Universidad Anáhuac del Norte. Member of the Mexican Public Accountant’s School and Mexican Institute of Public Accountants. Member of the American Chamber of Commerce and Canadian Member of Commerce, Mexico City.

Dr. Fernando Souza de Man

Assistant Professor at Maastricht University. Bachelor of Law, University of Sao Paulo. LL.M in International and European Tax Law, Maastricht University. PhD, Maastricht University. Member of the Scientific Committee of the Brazilian Institute of Tax Law.

Sandy van Thol, LL.M

Founder and Managing Director of Sotto Voce Business & Tax Solutions. Lecturer at the Comparative Dutch Caribbean and Latin American Tax Law at the Double Degree Programme on International and European Tax Law, American Specialization, Aruba University and Maastricht. Bachelor of Law, Maastricht University. LL.M, Maastricht University.



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