Daniël Smit appointed professor for taxation of the digital economic system by particular appointment

Professor Doctor. Daniël Smit LLM., Head of the Department for Scientific Tax Expertise at Ernst & Young (EY), was appointed professor for taxation of the digital economy at the University of Amsterdam by special appointment. The special chair was set up on behalf of the Stichting tot Bevordering van Onderwijs en Onderzoek aan de Faculteit der Rechtsgeleerdheid (Foundation for the Promotion of Education and Research at the Faculty of Law).

Daniel Smit (Photo: Kirsten van Santen)

Smit will join the Amsterdam Center for Tax Law (ACTL) and be one of the academic directors of the UvA research project Designing the tax system for a Cashless, Platform-based and Technology-driven Society (CPT project).

In addition to his teaching activities, Smit will conduct collaborative and interdisciplinary research on the taxation of the digital economy and, in particular, on the tax challenges and opportunities of online platforms. He will also pay particular attention to the situation in developing countries. With his expertise and research, Smit will contribute to the overarching goal of the CPT project of providing interest groups and political decision-makers with building blocks to circumvent tax systems more equitably, efficiently and with difficulty (“paying the fair share in the right place”).

About Daniel Smit

Daniël Smit (Rotterdam, 1976) first studied piano at the Royal Conservatory in The Hague. He obtained his LL.M. degree in Dutch law and Dutch tax law (cum laude) in 2004 from the Erasmus University Rotterdam. He received his doctorate in 2011 from the University of Tilburg, where he was an endowed professor for corporate taxation and corporate finance at the Tilburg Tax Institute from 2007 to August 2021. He is the author of more than a hundred national and international publications, particularly in the field of international and European tax law. He is also a regular speaker at national and international conferences, seminars and (guest) lectures. His dissertation was awarded the European Academic Tax Thesis Award 2012.

/ Public release. This material comes from the original organization and can be punctiform, edited for clarity, style and length. View in full here.