Dr. Daniël Smit

Professor

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Biography

Daniël Smit is a Professor specializing in Corporate Taxation and Taxation of the Digital Economy at the University of Amsterdam. He previously held a special appointment at Tilburg University. He earned his law degrees cum laude from Erasmus University Rotterdam and completed his PhD in European tax law at Tilburg University. His thesis was awarded the European Doctoral Tax Thesis Award in 2012. Smit has extensive teaching and management experience, having been instrumental in establishing English-language master’s programs at Tilburg. He has published over 150 academic and non-academic works, focusing on tax avoidance by multinational corporations and the impact of digitalization on tax systems. Additionally, he is involved in consulting at EY, where he leads the tax knowledge center and integrates his research into his consulting work. Smit is also an active member of various editorial boards and academic committees, contributing to the intersection of tax law and digital economics. He has been a visiting professor at the Université Paris Panthéon-Sorbonne and is currently focused on addressing the challenges that the digitizing economy poses for international tax systems. Smit lives in Amsterdam with his family and is an avid marathon runner, believing in the interplay of music, science, and legal research.

Research Interests

Experience

Professor

2021-09-01 — Present

University of Amsterdam • Amsterdam

Special appointment in Taxation of the Digital Economy.

Professor

2016-04-01 — 2021-08-31

Tilburg University • Tilburg

Held special appointment in Corporate Taxation.

PhD Candidate

2007-01-01 — 2011-01-01

Tilburg University • Tilburg

Conducted doctoral research in European tax law.

Consultant

2002-01-01 — Present

EY • Amsterdam

Worked in various tax consulting roles and currently heads the tax knowledge center.

Requirements for University of Amsterdam

Master Program
Requirements
GPA Requirement
Required:3
IELTS
Listening
Required:6
Reading
Required:6
Writing
Required:6
Speaking
Required:6
Overall
Required:6.5
TOEFL
Listening
Required:22
Reading
Required:22
Writing
Required:22
Speaking
Required:22
Total
Required:92
GMAT
Total Score
Required:560
Overall
Required:560
Prerequisites
Academic Bachelor's degree in a relevant field Mathematics and Statistics proficiency Micro- and Macro-economics courses
Application Checklist
  • Bachelor's Diploma and Transcripts
  • Curriculum Vitae
  • Motivation Letter
  • English Language Proficiency Certificate
  • GMAT or GRE score report
Specialization Notes

Includes departments like Economics, Business Administration, Finance, and Marketing.