Speakers

Mohamed Maatoug is a Senior Policy Adviser in the Corporate Income Tax Division of the Directorate-General for Tax Policy at the Ministry of Finance of the Netherlands, where he plays a central role in coordinating the implementation of the global minimum tax (Pillar Two) in the Netherlands and contributes to the design of corporate income tax legislation and the transposition of EU directives. He brings deep insight into policy and decision-making processes, offering a sharp strategic and legal perspective on the developments shaping the corporate tax system, and regularly represents the Netherlands in international discussions on corporate taxation at EU and multilateral level. Alongside his policy role, Mohamed Maatoug teaches corporate income tax and international tax law at Leiden University and Tilburg University. He is widely recognized for his ability to translate complex tax concepts into clear and practically relevant analysis for academic and professional audiences and has made sustained contributions to leading academic and professional tax literature. He also serves as a member of an independent, high-level commission on international tax rulings, tasked with conducting in-depth scrutiny of the Dutch Tax Administration’s rulings practice and reporting its findings directly to the Dutch Parliament.

Irma Mosquera Full Professor Tax Governance at Leiden Law School (Leiden University), the Netherlands. She is also the EU Jean Monnet Chair Holder on the topic EU Tax Governance (EUTAXGOV), and Lead Researcher of the European Research Council (ERC) Funded Project that investigates Global Tax Governance (GLOBTAXGOV). She received her PhD (cum laude) in 2007 in the Netherlands. She was also a Fulbright Scholar (PhD research) at New York University, and the University of Florida (Gainesville), the United States. Before joining Leiden, she was working as tax adviser (PwC, Hamelink & Van den Tooren), lecturer (University of Utrecht, Erasmus University, the Hague University of Applied Sciences) and postdoctoral researcher (International Bureau of Fiscal Documentation IBFD), the Netherlands. Her areas of expertise are international tax law and comparative tax law in developed and developing countries , exchange of information, global tax governance and BEPS related issues in developed and developing countries.

Agustin Redonda is a Senior Fellow at the Council on Economic Policies (CEP), where he works on fiscal policy, leading the work on tax expenditures and tax incentives. Agustin is the co-director of the Tax Expenditures Lab, which hosts the Global Tax Expenditures Database (GTED) and the Global Tax Expenditures Transparency Index (GTETI). Previously, he served as a Research and Teaching Assistant at the University of Lugano (USI) in Switzerland, and worked for the Organisation for Economic Co-operation and Development (OECD). In Argentina, he worked for the Ministry of Labour, Employment and Social Security (MTSS). Agustin holds a PhD in Economics from USI, two MSc degrees in Economics (from University Paris I – Panthéon Sorbonne and University Paris – Est Créteil), and a BA in Economics from the University of Buenos Aires (UBA). Agustin is a certified TADAT Assessor (Tax Administration Diagnostic Assessment Tool), and has also worked as a consultant for several governments and international organizations, bringing together research-oriented expertise and practical policy experience.

Professor Dr Martin Wenz is a full professor and holds the Chair for Business Taxation and the Laws of International and Liechtenstein Taxation and is Academic Head of the Liechtenstein Executive School at the University of Liechtenstein in Vaduz. He was educated at the Universities of Mannheim and Munich, has been a Visiting Professor at the University of Ferrara in Italy and has held visiting research positions at different universities including the University of Cambridge. He has also professional experience with KPMG National Tax & Legal in the Frankfurt office regarding international tax planning issues of corporate entities, wealth structures and UHNWI as well as structured and hybrid financial instruments and is a Member of the Board of Directors of Bendura Bank AG in Bendern, IMT Tax Advisors AG in Vaduz and ITC International Tax Centre Charitable Foundation in Mauren, all in Liechtenstein. Professor Wenz is the Director of the LL.M. Program in International Taxation, former Chairman of the Group of Tax Experts on the Liechtenstein Tax Reform and gives comprehensive ongoing advice to the Liechtenstein Government for national and international tax law including Double Tax and other Tax Agreements and for the Implementation of International and European Tax Standards (AEoI, ATAD, BEPS, EoIR, EU-CoC, Pillar 1 and 2 etc.).
The Scientific Work of Professor Wenz concentrates on various aspects of Liechtenstein Tax Law and International Business Taxation, the International Tax Treatment of complex corporate, private and charitable Asset Structures (private and charitable Foundations, Trusts, Companies, Investment Funds, Family Offices), the International Tax Policy, the International Level-playing-field on Taxation, the International and European Tax Cooperation and Tax Competition, the Fiscal Framework of the European Union and the European Economic Area as well as the Development and the Design of Tax Systems for the 21st Century.
Currently, he focuses on the future of the International Financial and Tax Architecture, the development towards a new World Tax Order regarding the re-allocation of taxing rights between jurisdictions (Pillar 1), the introduction of a global minimum taxation (Pillar 2) and the respective interaction between international tax standards and International and national tax laws, but also various other aspects of the OECD-, the UN- and the EU-Tax Agenda including proposals to prevent the misuse of shell entities, to amendment the criteria of the EU-list of non-cooperative jurisdictions, to introduce a common EU-digital tax residence certificate and a Debt Equity Bias Reduction Allowance (DEBRA) in order to design tax systems that are more neutral and effective as regards business and investment decisions, but also to prevent their evasion, and also issues regarding the comprehensive developments towards a more sustainable taxation, fairness and stability of the tax system, resource mobilisation and global mobility of employees.

Dr Stefanie Geringer is a Schrödinger Fellow of the Austrian Science Fund (FWF) and a Postdoctoral Research Fellow at the University of Vienna (Austria) and Masaryk University, Brno (Czech Republic). She is also a Certified Tax Adviser and Tax Manager at BDO Austria.

Richard Krever is a senior honorary research fellow at University of Western Australia Law School, Perth, Australia, an international fellow at the Centre for Business Taxation at the University of Oxford and an Extraordinary Professor at the African Tax Institute at the University of Pretoria. He is the author of many research volumes, textbooks and journal articles. He has been seconded to international agencies such as the International Monetary Fund and has provided tax and law design assistance for organisations such as the World Bank and the Asian Development Bank as well as numerous ministries of finance and treasury departments in Asia, Africa, the Pacific, the Caribbean and Eastern European nations. Professor Krever was made a Member of the Order of Australia in recognition of his contributions to tax academia in Australia.

Sabrine Marsit is a managing Senior at IBFD's Africa and Middle East Knowledge Group. Her key achievements include coordinating the annual Africa Tax Symposium and contributing to the UNCTAD World Investment Report by commenting on the analysis chapter concerning the impact of a global minimum tax on foreign direct investment. She has authored several articles, notably one on the Pillar Two initiative and its implications for developing countries, published in Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative (2021). Before joining IBFD, Ms. Marsit worked as a senior tax adviser at EY (specialized in transfer pricing) and CMS Francis Lefebvre. She holds an LL.M. in International Business and Tax Law from Paris I – Panthéon-Sorbonne University. She is fluent in Arabic, French and English. .

Dr Muhammad Khawar is an Associate Professor of Accounting and Dubai Lead at Birmingham Business School, University of Birmingham. A professionally qualified accountant (FCCA) with prior tax practice experience in the United Kingdom, he specialises in taxation, governance and institutional fiscal development in emerging economies.
His research examines tax education readiness, regulatory preparedness and environmental taxation across Gulf Cooperation Council (GCC) countries. He has led collaborative regional studies analysing institutional responses to corporate tax implementation, contributing to dialogue among universities, policymakers and professional bodies.
Dr Khawar’s work integrates research, transnational tax teaching and sector engagement, supporting institutional capacity building and evidence-informed discussions on fiscal reform and economic development in the GCC region.

Professor Christos Kotsogiannis is Professor of Economics at the University of Exeter (UK), Director of the ESRC-funded Tax Administration Research Centre, and a Research Fellow at CESifo. He served as Head of the Department of Economics at the University of Exeter Business School from 2011 to 2014 and, since 2016, has been Chairman of the Independent Authority for Public Revenue (IAPR) of the Hellenic Republic, a non-executive position.
He is currently Managing Editor of the Journal of Tax Administration and serves on the editorial board of Public Finance Analysis. In 2015, he was awarded the Copernicus International Fellowship by the University IUSS-Ferrara 1391 for his contributions to public economics.
His research focuses on tax policy and tax administration, with publications in leading journals including the American Economic Review, Journal of Public Economics, Journal of Public Economic Theory, Journal of Economic Development, Journal of International Economics, Journal of Urban Economics, and Economic Policy.
Beyond academia, he has advised international organisations and private-sector institutions on tax policy design, compliance strategies, and revenue administration reform. His work bridges theory and practice, contributing to evidence-based policymaking on tax compliance, enforcement, and the design of modern tax systems in both advanced and emerging economies.

Prof. Vikram Chand is Professor of International Tax Law & Policy at the University of Lausanne (UNIL), Switzerland, and Program Director of the Executive Program in Transfer Pricing. His core areas of expertise include Pillar Two (Global Minimum Tax Rules), Corporate and Personal Tax Incentives, Transfer Pricing (including Amount B), Tax Treaties, Tax Controversy Management, and the interaction between International Tax Law and other areas of International Law.
He has published extensively in leading peer-reviewed journals such as World Tax Journal, Intertax, British Tax Review and International Tax Studies, as well as books with major international publishers including Kluwer Law, IBFD and Schulthess. His doctoral thesis, The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties, was shortlisted for the prestigious Frans Vanistendael Award conferred by IBFD.
At UNIL, he teaches Swiss Tax Law at Bachelor level and International Tax Law at Master level, covering Tax Treaties, European Tax Law, Transfer Pricing, and Pillar One and Pillar Two rules. He also contributes to several Executive Education programs.
Prof Chand has trained senior tax and policy officials from numerous countries across Europe, Asia, Africa and Latin America, particularly on BEPS-related matters. He regularly advises governments, international organisations and institutions on tax policy and capacity-building projects, including mandates related to Pillar Two, Transfer Pricing and international tax reform.
He also provides independent expert opinions and professional support to consulting firms, multinational enterprises and law firms, particularly in complex international tax cases involving litigation, Mutual Agreement Procedures, arbitration, Advance Rulings and Bilateral APA applications.

Dr. Aleksandra Bal leads the global tax team at Stripe, a technology company that enables millions of businesses to accept payments, manage revenue, and grow online. Her team oversees indirect tax compliance across more than 100 countries and over 13,000 U.S. jurisdictions.
With advanced degrees in computer science, tax, and business, she brings distinctive interdisciplinary expertise to the development of tax technology solutions for the digital economy.
As the author of more than 200 publications, Dr. Bal is widely recognized as a leading authority on tax technology and digital transformation in taxation.

Dr. Sharon Ann Smulders, CA(SA)/PhD(Taxation), is a high-performance professional and award-winning researcher with extensive experience in tax policy, research, and leadership. She has collaborated with the World Bank, the South African Revenue Service (SARS), and other international organisations on numerous technical and policy matters.
She currently serves as Academic Director at the Tax Institute Higher Education (TTIHE), providing leadership in the development and delivery of higher education programs. Previously, she was responsible for tax advocacy at the South African Institute of Chartered Accountants (SAICA), contributing to tax policy and legislation and engaging with SARS, National Treasury, Parliament, and international bodies such as the OECD. She also led several tax technical committees at SAICA, including Transfer Pricing, VAT, Employees’ Tax, Carbon Tax, and Exchange Control.
Dr. Smulders’ prior roles include Head of Tax Technical & Research at the South African Institute of Tax, Associate Professor in the Financial Intelligence Department at the University of South Africa, Associate Professor in Taxation at the University of Pretoria, and Tax Manager at Deloitte.