Prof. dr. Daniël Smit LLM., head of the Scientific Tax Knowhow department at Ernst & Young (EY), has been named professor by special appointment of the Taxation of the Digital Economy at the University of Amsterdam. The special chair was established 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).
Smit will join the Amsterdam Centre for Tax Law (ACTL) and will be one of the academic leaders of the UvA’s research project Designing the tax system for a Cashless, Platform-based and Technology-driven society (CPT project).
In addition to his teaching responsibilities, Smit will conduct collaborative and interdisciplinary research on the taxation of the digital economy and, in particular, on the tax challenges and opportunities raised by online platforms. He will also pay special attention to the position of developing countries. With his expertise and research, Smit will contribute to the overall goal of the CPT project, which is to provide stakeholders and policy-makers with building blocks to make tax systems more fair, efficient and difficult to circumvent (“paying the fair share in the right place”).
Daniël Smit (Rotterdam, 1976) first studied piano at the Royal Conservatory in The Hague. He obtained his LL.M.-degrees in Dutch law and Dutch tax law (cum laude) in 2004 from Erasmus University Rotterdam. He obtained his PhD in 2011 at Tilburg University, where he has been part of the Tax Institute Tilburg from 2007 until August 2021 as endowed professor of Corporate Taxation and Corporate Finance. He is the author of more than a hundred national and international publications, particularly in the field of international and European tax law. In addition, he is also a frequent speaker at national and international conferences, seminars and (guest) lectures. His PhD thesis was awarded the European Academic Tax Thesis Award 2012.