Sjoerd Douma

Sjoerd Douma

Partner

Sjoerd Douma joined Lubbers, Boer & Douma as a partner in March 2017. He is a professor of International & EU Tax Law at the University of Amsterdam. He specializes in the international aspects of personal income tax, dividend withholding tax, corporate income tax, tax treaties, European tax law (including fiscal state aid), and administrative tax law.

Prior to his appointment in Amsterdam, Sjoerd was a professor at Leiden University. During the IFA Congress in Rio de Janeiro (2017), Sjoerd was appointed as a member of the Permanent Scientific Committee of the International Fiscal Association. He has authored various (international) reports, articles, and annotations, and he is a co-author of the authoritative book 'General Tax Law.'

He received the prestigious biennial dissertation prize from the Association for Tax Law in 2012 for his doctoral thesis. Prior to joining Lubbers, Boer & Douma, Sjoerd worked for 12.5 years at a large international tax advisory firm. In this capacity, he gained extensive practical experience both in the Netherlands and abroad. Sjoerd has represented clients before the Dutch tax authorities, the European Commission, district courts, appellate courts, and the Supreme Court, as well as the Court of Justice of the European Union. He served as deputy judge in the District Court of Haarlem for many years, and as deputy justice in the Court of Appeal in Arnhem-Leeuwarden. Sjoerd started his career as a law clerk at the Dutch Supreme Court. 

Other positions

  • Professor of tax law
  • Member of the Permanent Scientific Committee of the International Fiscal Association
  • Board member at the Dutch Association for International Tax Law
  • Annotator BNB
  • Member editorial board FED Fiscale Brochures and FED Fiscale Studieserie
  • Permanent contributor to Weekblad fiscaal recht and Highlights & Insights on European Taxation

Featured publications

  • Good Faith in Domestic and International Tax Law, General Report for the annual meeting of the International Fiscal Association in Cancun 2023 (with Craig Eliffe)
  • The UTPR and International Law – An Analysis from Three Different Angles, Tax Notes International 2023 (with Georg Kofler, Peter Bräumann, Alexia Kardachaki, Michael Tumpel)
  • Post-BEPS arbitration: last best offer versus reasoned opinion, in: Alternative Dispute Resolution and Tax Disputes (Haslehner et.al. eds.), Edward Elgar Publishing 2023 (with Alexia Kardachaki)
  • Algemene wet inzake rijksbelastingen, Fed Fiscale Studieserie, deel 5, Deventer: Wolters Kluwer 2023 (with E.A.G. van der Ouderaa en R.J. Koopman)
  • Cursus Belastingrecht (Europees belastingrecht), hoofdstuk IX (Formeel EU-recht), Deventer: Wolters Kluwer (losbladig)
  • State aid and direct taxation, in: B.J.M. Terra & P.J. Wattel, European Tax Law, Kluwer Law International 2022
  • Misbruik van recht. Een nationaal, internationaal en Unierechtelijk perspectief. Rapport van de Commissie Misbruik van recht, No. 256, 2016 (with M. Chin-Oldenziel, A.J. van Doesum, D. Nijssen, E. Poelmann, A. Roelofsen en P.C. van der Vegt)