معرفی
Dr. Harm Mark Pit is an Associate Professor at the University of Groningen's Faculty of Law, specializing in Business Law, European Law and Tax Law. His academic career demonstrates deep expertise in international tax law with particular focus on dispute resolution mechanisms within the European Union framework.
Dr. Pit's research interests center on international tax dispute resolution, arbitration procedures, and tax treaty interpretation. His scholarly work examines the intersection of EU law and international tax principles, with special attention to practical implementation challenges faced by tax authorities and multinational enterprises. He has developed significant expertise in the application of the EU Arbitration Convention and its relationship to broader OECD initiatives on tax dispute resolution.
Analysis of Dr. Pit's publication record reveals a clear research trajectory from foundational work on mutual agreement procedures (2014-2016) to more sophisticated examinations of multilevel governance frameworks for international tax disputes (2024-2025). His scholarship consistently addresses evolving regulatory landscapes, particularly the implementation of Action 14 of the BEPS project and the Directive on Tax Dispute Resolution Mechanisms within the EU. His work bridges theoretical legal analysis with practical applications for tax practitioners and policymakers.
Dr. Pit has made substantial contributions to tax law literature through both standalone publications and collaborative editorial work on the authoritative Wegwijs in het Internationaal en Europees Belastingrecht handbook series. His research demonstrates strong engagement with current challenges in international taxation, particularly regarding cross-border dispute resolution in an increasingly complex regulatory environment.
