Dr J.L. van de Streek (1976) has been appointed professor of Corporate Group Taxation, with a focus on reorganisations, at the University of Amsterdam's (UvA) Faculty of Law, effective 1 December 2014.
Jan van de Streek conducts research on the problems surrounding taxation of groups of companies. Though in principle corporate income tax systems are based on the tax liability of individual companies (separate accounting), many systems contain various provisions that are specially made for corporate groups. The taxation of groups of companies also involves specific components of European law, international law and business law. Developments regarding the establishment of a Common Consolidated Corporate Tax Base (CCCTB) in Europe are an ongoing focus of his research in this area.
Van de Streek has been a member of the UvA's Tax Law Department since 2003. He obtained his PhD in 2008 under the supervision of Prof. P.J. Wattel for research into tax aspects of the national and cross border conversion of legal entities. In the 2013 Lecturer of the Year award, he received an honourable mention from the Student Council and the ASVA Student Union, and in the 2014 edition he made it into the top 5 best lecturers at the Faculty of Law.
Van de Streek is the author of more than 100 publications, one of the editors and authors of the taxation coursebook Cursus Belastingrecht (corporate taxation section) and the author of the Cases Corporate Income Tax (Casuïstiek Vennootschapsbelasting), a textbook that brings together corporate taxation theory and practice. Alongside his chair at the UvA, Van de Streek is also active at the research centre of Loyens & Loeff NV and is a member of the bills committee of the Dutch Association of Tax Advisers (NOB).