Martin de Graaf

Martin de Graaf is a Lecturer in Tax Law at the Faculty of Law, Vrije Universiteit Amsterdam. He has professional affiliations with the Netherlands Tax Administration and previously served in the Ministry of Finance as a specialist in international taxation. His research focuses on international tax policy, digital economy taxation, and intellectual property regimes.

Research contributions include analyses of IP regimes in the Netherlands and Europe (2015), taxation challenges posed by multinational corporations in the digital economy (2014), and tax entity qualification under international treaties (2014). He regularly contributes to Vakstudie-Nieuws, a leading Dutch tax magazine.

Professional activities include:

• Membership in Wolters Kluwer (2014–2015)
• Organized conference on 'De toekomst van IP-regimes in Nederland en Europa' (2014)