Professor H. Vermeulen (1969) has been appointed professor of International Tax Aspects of Collective Investment Institutions at the University of Amsterdam’s Faculty of Law.
Hein Vermeulen’s research focuses on the influence of EU law and international law on national fiscal regimes for collective investment institutions, including real estate investment institutions. He also studies the possible design of European harmonisation of national fiscal regimes. Vermeulen’s research is firmly embedded in the research programme of the Amsterdam Centre for Tax Law (ACTL), one of the Faculty of Law’s centres of excellence. The objective of the research programme is to pinpoint the restrictions placed on national tax sovereignty by international and supranational law. In this regard, he explores the question as to whether such restrictions should be tightened or loosened on the basis of different criteria, including EU freedoms of movement and interjurisdictional equality.
Vermeulen has worked as an assistant professor of Tax Law at the UvA since 2007. In 2012 he was named professor by special appointment of International Fiscal Aspects of Collective (Real Estate) Investment Institutions at the UvA. This special chair has now been converted into a standard chair. Vermeulen is chairperson of the Faculty of Law’s Tax Law Programme Committee and is responsible for teaching and learning in the field of international and European tax law. He also works at the EU Direct Tax Group (EUDTG) of PricewaterhouseCoopers.
Vermeulen is the author and editor of Grondslagen Internationaal Belastingrecht (Foundations of International Tax Law; Boom, 2015) and of The Tax Treatment of CIVs and REITs (IBFD, 2013). In addition, he is the author of Het regime voor de fiscale beleggingsinstelling (The Regime for the Fiscal Investment Institution; Kluwer, 2012) and of the chapter ‘Financial Transaction Tax’ in IBFD’s Investment Funds & Private Equity Collection. He is also co-author of Cursus Belastingrecht (Course of Tax Law). Vermeulen was secretary of the Investment Institutions Committee of the Vereniging voor Belastingwetenschap (Association for Fiscal Science) and hence one of the authors of the report Continuïteit van het Nederlandse fiscale regime voor beleggingsinstellingen door een principiële modernisering (Continuity of the Dutch fiscal regime for investment institutions by principled modernisation). He is the editor of a number of specialist journals, including Derivates & Financial Instruments (IBFD) and Vastgoed Fiscaal & Civiel (Fiscal & Civil Real Estate). Vermeulen has published a large number of articles in academic journals such as Bulletin for International Taxation, European Taxation and Weekblad Fiscaal Recht (Fiscal Law Weekly).