Sigrid Hemels is full
professor of Tax Law at the Erasmus University Rotterdam School of Law (the
Netherlands) where she also heads the research program Fiscal Autonomy and its
Boundaries. From 2018-2020 she is also visiting professor in Tax
Law, Lund University School of Economics and Management (Sweden). Besides, she
is member of the tax team of Allen & Overy LLP, Amsterdam. She publishes
and lectures frequently on various subjects including tax incentives.