Biography
Prof. dr. Rudolf de Vries is a Professor of Tax Law at Nyenrode Business Universiteit, the University of Leiden and the University of Nijmegen. De Vries is part of Nyenrode's Faculty Research Center for Corporate Reporting, Finance & Tax. He was awarded his PhD by the University of Leiden in 1995 for his thesis ‘De samenloop van concernbepalingen in de vennootschapsbelasting’ (‘Overlapping group rules in corporate income tax’).
Between 1987 and 1991 he worked for the Legal Research Office of the Supreme Court of the Netherlands. In 1997 Rudolf was awarded the National Prize for Academic Tax Publications (Staatsprijs voor Fiscaal-Wetenschappelijke Publicaties), which was presented to him by the Dutch State Secretary of Finance. His principal publications include:
- Anti-ontgaansbepalingen inzake de verbreking van een fiscale eenheid (‘Anti-avoidance rules in connection with termination of fiscal unities’).
- Samenloop van de deelnemingsvrijstelling en de fiscale eenheid in de vennootschapsbelasting (‘Overlaps between the participation exemption and fiscal unities in corporate income tax’).
- Juridische fusie en Leidse oratie getiteld (On)buigzaamheid van de vennootschapsbelasting’ (‘Statutory mergers and inaugural speech at Leiden, entitled Flexibility and inflexibility in corporate income tax’).