معرفی
Arthur Hofman is a Researcher at the Department of Tax Economics within the Tilburg School of Economics and Management (TiSEM) at Tilburg University. He is also affiliated with the Fiscal Institute Tilburg (FIT) and Tilburg Law School, contributing to interdisciplinary research in tax law and fiscal policy. His work supports the UN Sustainable Development Goals, particularly in governance and justice.
His research focuses on Tax Law, with specialization in Corporate Income Tax, International Tax Law, and Dutch Tax Jurisprudence. He has made significant contributions to legal education and policy through his editorial and authorial work on the Cursus Belastingrecht Vennootschapsbelasting series, a key reference in Dutch corporate tax law.
The recent publications demonstrate a consistent focus on corporate tax structures, legislative gaps (e.g., in liquidation loss regulations), and judicial interpretation in tax disputes. His work bridges academic rigor with practical legal application, often targeting policymakers and legal practitioners.
- De hoge raad als gids en orakel in de schadevergoedingsjurisprudentie (2024) – Analyzes the role of the Dutch Supreme Court in damage compensation jurisprudence.
- Lacunes in de latente liquidatieverliesregeling (2024) – Identifies legal gaps in latent corporate loss regulations, urging legislative reform.
- Multiple editions of Cursus Belastingrecht Vennootschapsbelasting (2012–2024) – Comprehensive legal commentaries on corporate tax law.
Hofman actively supervises BSc theses in fiscal economics and corporate tax law. He has participated in the research project Connecting Responsible Organizations (2019–2023), which explored corporate accountability and governance. His external roles include ongoing editorial work for Wolters Kluwer’s tax law publications since at least 2018.
He is based at the Montesquieu Building, Room M 803, Warandelaan 2, Tilburg, and can be contacted at A.W.Hofman@tilburguniversity.edu.
