معرفی
Martin Boer is an Assistant Professor in Tax Law at the Faculty of Law, University of Groningen. He holds a PhD in Law from the same university (2009) and specializes in corporate taxation, with a focus on fiscal unity, economic distress taxation, and international tax policy. His work includes editorial roles for publications like Nederlandse Documentatie Fiscaal Recht and contributions to books such as Wegwijs in de Vennootschapsbelasting. He actively engages in research, presenting globally on Dutch corporate tax systems.
- Academic Affiliation: Faculty of Law, University of Groningen
- Education: PhD in Law (2009), University of Groningen
- Research Focus: Corporate Taxation, Fiscal Unity, International Taxation
Boer’s research bridges corporate tax law and policy analysis, with a strong emphasis on the Netherlands’ tax regime. He contributes to professional journals and books, addressing topics like dividend taxation, hybrid financing, and legal frameworks for distressed companies. His work aligns with global tax harmonization efforts such as the Common Consolidated Corporate Tax Base (CCCTB). Articles highlight his expertise in fiscal unity adjustments and comparative tax analysis.
Scientific awards include competitive fellowships from the CCCTB program (2013, 2010, 2009). He is a member of the International Fiscal Association (IFA) and serves as editor for key tax publications. Boer’s collaborations with Prof. J.N. Bouwman reflect his deep engagement in advancing corporate tax scholarship.
