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mr. R.P.C. (Raymond) Adema

Associate Professor of (International) Tax Law
Profile picture of mr. R.P.C. (Raymond) Adema
E-mail:
r.p.c.adema rug.nl

Research interests

Expertise

Raymond Adema (1976, West-Terschelling) is an Associate Professor of (international and European) Tax Law at the University of Groningen. Raymond is also Co-Founder and Academic Lead of the Human Mobility & Migration (HuMM) Lab in Groningen, which is housed at the University’s Research School for Sustainable Development. The members of this interdisciplinary research group represent academic experts from different fields. Within the HuMM lab Raymond focuses on (highly) mobile workers. In the past he also practiced tax law at a large firm in Amsterdam.

Raymond’s primary research focuses on international and European tax law. In 2008 he succesfully defended his dissertation "UCITS & Taxation. Towards Harmonization of the Taxation of UCITS". Taxation & Asset Management has ever since remained one of his research areas. He co-supervises several PhD candidates who are conducting research in the field of international and / or European tax law.

Raymond is Chair of the Department of Tax Law within the Law School of the University of Groningen. He is editor of the section International Taxation of the loose leaf Nederlandse Documentatie Fiscaal Recht (NDFR) and co-author of a textbook on international and European tax law from a Dutch perspective (Wegwijs in het Internationaal en Europees Belastingrecht).

For more information, please see https://www.rug.nl/staff/r.p.c.adema/

Other positions

Research Lead Human Mobility & Migration (HuMM) Lab
Member of the Board of the Center for Canadian Studies (UoG)
Editor, Nederlandse Documentatie Fiscaal Recht (NDFR) (loose leaf), International Tax Law section
Editor, Nederlandse Documentatie Fiscaal Recht (NDFR) (loose leaf), Dividend Withholding Tax section
Co-author Wegwijs in het Internationaal and Europees Belastingrecht (SDU) (Handbook on International and European Law)
Co-author, Nederlandse Documentatie Fiscaal Recht (NDFR) (loose leaf), some parts of the Corporate Income Tax section
Co-author, Nederlandse Documentatie Fiscaal Recht (NDFR) (loose leaf), Conditional Withholding Tax section
Author Weekblad NL Fiscaal (NL Fiscaal)

Publications

Belastingheffing & Cloud Computing

Een verkenning van de uitgangspunten van het Nederlandse fiscale verdragsbeleid

Enige aspecten van de Wet minimumbelasting 2024

Fiscale Wegwijzers voor Professor Bouwman

Introduction to Part II Inequalities and Nursing Talents: Dichotomies of “High” and “Low” Skilled Migrants

National report: The Impact of Artificial Intelligence on Tax Law

Branch report "Finding the meaning of nexus for taxes – past, present and future": The Netherlands

Case note: ECLI:NL:HR:2024:1112

Case note: ECLI:NL:PHR:2023:988

Case note: Kamerbrief over onderzoek naar de voor- en nadelen van een eventueel REIT-regime

Press/media

De G7 houdt alle kikkers in de kruiwagen en tekent een gedenkwaardig belastingakkoord

'Panama Papers bieden mogelijkheden voor onderzoek'