Sjoerd Douma is Professor of International & European Tax Law at the University of Amsterdam and Partner at Lubbers, Boer & Douma. He is the Director of the UvA-IBFD Advanced Master Program in International Tax Law. Prior to his appointment in October 2017, he was Professor at Leiden University.

At the IFA Congress in Rio de Janeiro (2017), he was appointed as a Member of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA). Sjoerd has specialized in corporate income taxation, tax treaties, European tax law (including fiscal State aid) and procedural law. He is a member of the board of the Dutch IFA branch.

Sjoerd has been a Deputy Judge in the Court of Appeals of Arnhem-Leeuwarden and a Deputy Judge in the District Court of Haarlem in the Netherlands. He is a permanent contributor to leading Dutch and international tax journals and has authored and co-authored numerous publications and reports on national, international and European tax law. He is a frequent speaker at high level domestic and international conferences and seminars.

Prior to joining Lubbers, Boer & Douma in March 2017, Sjoerd has been practicing tax law at one of the big four accountancy firms for more than 12,5 years. He has represented both natural persons and companies before the tax authorities, the European Commission, the Dutch Supreme Court and the Court of Justice of the European Union. Sjoerd has acted multiple times as an expert witness in international arbitration and court proceedings. He has also acted as arbitrator. Before joining private practice, Sjoerd was a legal clerk at the Dutch Supreme Court, where he drafted judgments as well as opinions of the Advocate-General.

Other positions

  • Professor of International and European Tax Law
  • Director of the UvA-IBFD Advanced Master Program in International Tax Law
  • Member of the PSC of IFA
  • Member of the board of the Dutch IFA branch
  • Permanent contributor to Highlights & Insights on European Taxation and various leading Dutch tax journals

Recent publications

  • Miscommunication and Distrust in the International Tax Debate, Wolters Kluwer 2018
  • State Aid and Direct Taxation, in: B.J.M. Terra & P.J. Wattel, European Tax Law, Kluwer Law International 2018
  • Procedural and Administrative Aspects of the CCCTB’, in: The EU Common Consolidated Corporate Tax Base – Critical Analysis (Ed. Dennis Weber & Jan van de Streek), Kluwer Law International 2018
  • BEPS and European Union Law’, EU Report for the IFA Conference 2017, Cahiers de droit fiscal international, Vol. 102a, Sdu: The Hague 2017
  • Taxation, State aid and distortions of competition, National Report of the Netherlands Association for European Law (www.nver.nl), XXVIII FIDE Congress (2018)
  • New Exchange of Information versus Tax Solutions of Equivalent Effect’ (Chapter 19: Netherlands; Giuseppe Marino Ed.), Amsterdam: IBFD 2016
  • Limitations on Interest Deduction: an EU Law Perspective’, British Tax Review 2015/3

Contact Details

Prof. dr. S.C.W. Douma
Zuid-Hollandlaan 7
2596 AL The Hague
The Netherlands

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