Reducing tax issues to the core (reduction to the essentials).

Since 2005 Philippe Albert has been a Professor of International Tax Law at Nyenrode Business Universiteit. After completing his Master’s degree in fiscal economics in 1985, Philippe worked for 12 years at the Inland Revenue. During this time he spent 9 years in the role of Corporate Tax Inspector. The last 3 years at Inland Revue he was a teacher in the Tax College of the Ministry of Finance. In 1995 he wrote his PhD thesis and in 1997 he became LLM.

He is proud to have received the Prof. mr. HJ Hofstra medal (June 2005). The medal is awarded once every two to four years to “the person who remains in any writing has given of the ability to open up and solve fiscal issues through an astute analysis and a clear line of argument in a balanced synthesis of theoretical foundations and practical applicability”.

From September 1, 1985 till September 1, 1997, Philippe worked at the Tax Authorities as (deputy) corporate tax inspector. In 1995 he obtained his doctorate (title of thesis: 'Profit loss'). Since 1 September 1997, Philippe has been director of the Professional Tax Advisory Bureau of a tax consultancy firm (main activities: second opinion, internal training, organizing and participating in tax technical consultations). In 2012-2013 Philippe set up the course International and European tax law for Nyenrode in the master Tax law.

Secondary positions

  • Since May 1999, Philippe has been a deputy judge in the tax chamber of the Court of Appeal of The Hague.
  • Philippe is a permanent employee of the magazine Fiscaal Recht, commentator of BNB and member of the editorial board of NTFR-Beschouwingen and NLF-W.
  • From July 1, 2011 to July 1, 2019, Philippe was a board member of the Dutch Association of Tax Advisers.

Interests

Walking, reading, visiting the theatre.

Most relevant publications

  • 'De invloed van maatschappelijke opvattingen op het beroep van belastingadviseur', WFR 2017/235, afl. 7217, p. 234-239. 
  • (2017). De onzakelijke lening. Deventer: Wolters Kluwer. ISBN 9789013144482. 
  • 'Box 3 is dood, leve de vermogensbelasting', NTFR 2016/430. 
  • 'Annotatie over immateriële schadevergoeding', BNB 2019/49, afl. 6, p. 43-53. 
  • (2015). Deelnemingsvrijstelling. Den Haag: Sdu Uitgevers. ISBN 9789012391238.