Raymond Adema

Raymond Adema is an Associate Professor of (International) Tax Law at the Faculty of Law, University of Groningen. His research focuses on the interaction between international, national, and European tax law frameworks.

• Director of the Human Mobility & Migration (HuMM) Lab
• Co-author of 'Wegwijs in het Internationaal en Europees Belastingrecht'
• Editor for the Dividend and Conditional Withholding Tax section of Nederlandse Documentatie Fiscaal Recht
• Member of the Board of the Center for Canadian Studies

His work contributes to tax policy debates and addresses practical challenges in international taxation, particularly regarding capital mobility, withholding tax refunds, and REIT comparability. Recent publications analyze minimum tax legislation, nexus concepts for taxation, and the impact of tax treaties on labor mobility.

He supervises Ph.D. students in international and European tax law and participates in academic events addressing migration, tax compliance, and fiscal harmonization.