Experience

Selected Track Record

Equipped with the feel for complex tax problems, we work together for the benefit of clients, who seek in-depth and comprehensive judgments (technical expert opinions) and assistance with handling tax controversies and global tax policy issues.

The lists below shed light on our experience in enhancing the effectiveness of litigation and arbitration counsels in tax disputes and disputes between investors and States (investment treaty and contract-based).

[ 01 ]

Stef van Weeghel

Tax expert · Expert witness · Special counsel

Stef has frequently acted as an expert in cross-border and domestic tax controversies and in commercial and investment arbitration. This record covers work as an expert or special tax counsel; direct client matters from his active career at the Amsterdam Bar are omitted.

[ Status ]

[ Investment treaty arbitration ] 2014

Yukos Universal Limited, Veteran Petroleum Limited and Hulley Enterprises Ltd. v The Russian Federation

Expert witness for the Respondent · PCA Case Nos. 2005-04/AA227, 2005-05/AA228, 2005-03/AA226 · 1976 UNCITRAL Rules

Total tax-related claims of approximately USD 114 billion — the largest investor–State arbitration in history. The Tribunal followed Stef’s findings on abuse of the Cyprus–Russia tax treaty and reduced the compensation for damages by 25%, nearly USD 17 billion (Final Award, 18 July 2014, paras 244–246, 1617–1621, 1633–1637).

Public record
[ Investment treaty arbitration ] 2022

LSF-KEB Holdings SCA and others v Republic of Korea

Expert witness for the Respondent · ICSID Case No. ARB/12/37 · ICSID Arbitration Rules 2006

Total tax-related claims of approximately USD 1.5 billion. The Tribunal dismissed the claims entirely, following Stef’s finding on applying the domestic substance-over-form doctrine to deny benefits under the Belgium–Korea tax treaty (Award, 30 August 2022, paras 405–410).

Public record
[ Tax treaty controversy ] 2008

Canada v Prévost Car Inc

Expert witness for the taxpayer · Tax Court of Canada · 2008 TCC 231

One of the most frequently cited tax law decisions by foreign courts and scholars. The Court followed Stef’s findings on recognising beneficial ownership under tax treaties (Judgment, 30 April 2008, paras 42–45, 61, 81, 100–103).

Public record
[ Apex-court tax controversy ] 2023

Assessing Officer Circle (International Taxation) New Delhi v Nestlé and others

Expert witness · Supreme Court of India · Judgment of 19 October 2023

A cross-border tax controversy between a Swiss multinational and the Indian tax authorities.

Public record
[ Investment treaty arbitration ] 2018

Eureko B.V. v Republic of Poland (Achmea)

Special tax counsel for the investor/taxpayer · Dutch tax consequences of the settlement following the Partial Award · LCIA arbitration under the 1976 UNCITRAL Rules

Public record
[ Investment treaty arbitration ] 2015

B.V. Belegging-Maatschappij “Far East” v Republic of Austria

Expert witness for the Respondent · ICSID Case No. ARB/15/32 · Austria–Malta investment treaty

Public record
Show more cases 9 matters
[ Investment treaty arbitration ] 2023

Natland Investment Group NV, Capamera Limited (previously Natland Group Limited), G.I.H.G. Limited and Radiance Energy Holding S.A.R.L. v The Czech Republic

Expert witness for the Respondent · PCA Case No. 2013-35 · 1976 UNCITRAL Rules

The Tribunal decided the case in line with the legal outcome recommended in Stef’s report on the application of the Dutch participation exemption to the possible compensation paid by the Czech Republic (Final Award, 15 December 2023, para. 691).

Public record
[ Commercial arbitration ] 2013

Global Gaming Philippines LLC and GGAM Netherlands BV v Bloomberry Resorts and Hotels Inc. and Sureste Properties Inc.

Expert witness for the Respondent · Ad hoc commercial arbitration · 2010 UNCITRAL Rules

Public record
2004

Expertise in criminal case concerning the interpretation of an advanced tax ruling

Expert in a criminal case turning on the interpretation of an advance tax ruling relating to an offer for shares in, and the delisting of, a public company.

Generalised
[ Investment treaty arbitration ] 2003

Ronald S. Lauder v The Czech Republic

Special tax counsel to the Dutch law firm for the investor/taxpayer · Dutch tax consequences of the Final Award · LCIA arbitration under the 1976 UNCITRAL Rules

Public record
[ Investment treaty arbitration ] Pending

Netherlands–Middle East bilateral investment treaty

Expert witness for the Claimant · LCIA arbitration · 1976 UNCITRAL Rules

A pending investor–State arbitration involving one of the States in the Middle East.

Generalised
[ Investment treaty arbitration ] Pending

Claim against an Asian State

Expert witness for the Respondent · LCIA arbitration · 2013 UNCITRAL Rules

A pending investor–State arbitration between a claimant and a State in Asia.

Generalised
Pending

Special tax counseling in criminal case related to tax treaty interpretation

Special tax counsel to a Dutch law firm in a criminal case turning on the interpretation of international tax rules.

Generalised
Pending

Special tax counseling in tax litigation concerning Dutch-Swiss tax treaty interpretation

Special tax counsel to a Dutch law firm in tax litigation about the interpretation of the income tax treaty between the Netherlands and Switzerland.

Generalised
2026 (pending)

Expertise in a cross-border tax controversy before Australian court

Expert in a cross-border tax controversy in a tax treaty matter pending before an Australian court.

Generalised
[ 02 ]

Błażej Kuźniacki

Tax expert · Expert witness · Special counsel

Błażej Kuźniacki is a frequently consulted expert in cross-border and domestic tax controversies as well as on the intersection between taxation issues and various sources of international law with the international investment law at the forefront. His professional involvement in such settings includes the cases and engagements listed here.

[ Status ]

[ Withholding tax litigation ] 2022

Cross-border tax controversy regarding interest payments from Poland the Dutch companies indirectly held by a Chinese sovereign wealth fund with portfolio worth USD 1.2 trillion

Tax expert · Beneficial ownership and abuse of the EU Interest and Royalties Directive · Polish–Dutch tax treaty

Expert opinion on interest paid in 2021 to companies held by a sovereign wealth fund managing part of the foreign exchange reserves of the People’s Republic of China (USD 1.2 trillion under management). Six judgments of the Voivodship Administrative Court in Kraków from June and September 2022 (e.g. case nos. I SA/Kr 117/22 and I SA/Kr 111/22) followed the interpretative methodology and legal outcome recommended in the opinion.

Public record
[ Treaty abuse and beneficial ownership ]

Tax risk related to circa. PLN 2 billion dividend payments mitigated by a proper interpretation of Poland–Malta tax treaty and the European Union Parent-Subsidiary Directive

Tax expert report · Polish–Malta tax treaty · Parent–Subsidiary Directive

Analysis of beneficial ownership and abuse (the principal purposes test, Poland’s GAAR and the EU Anti-Tax Avoidance Directive) under the Polish Corporate Income Tax Act, concerning a dividend payment above PLN 1 billion to the shareholders of one of the largest publicly traded Polish companies.

Generalised
[ Withholding tax litigation ]

Cross-border tax controversy regarding dividend payments above PLN 2 billion in 2014-18 from Poland to the US investor via Luxembourgish companies

Tax expert in litigation before the Voivodship Administrative Court in Cracow on beneficial ownership and abuse (Art. 22c CIT Act; CJEU case law on the EU-law prohibition of abuse of rights) under the Polish–Luxembourg tax treaty and the EU Parent–Subsidiary Directive — one of Poland’s largest withholding-tax litigations, concerning dividend payments above PLN 0.5 billion.

Generalised
[ Investment treaty arbitration ] 2023

G.I.H.G. Limited, Natland Group Limited, Natland Investment Group NV and Radiance Energy Holding S.A.R.L. v The Czech Republic

Contributor to Stef van Weeghel’s expert witness report · PCA Case No. 2013-35 · 1976 UNCITRAL Rules

A European renewable-energy investment treaty arbitration under the Energy Charter Treaty and three bilateral investment treaties among EU Member States.

Public record
[ Apex-court tax controversy ] 2023

Assessing Officer Circle (International Taxation) New Delhi v Nestlé and others

Contributor to Stef van Weeghel’s expert report · Supreme Court of India

A high-profile cross-border tax controversy between a major multinational and the Indian tax authorities.

Public record
[ CFC regime ] 2022

Examining tax risk under CFC rules stemming from control over Swiss holding companies by Polish individuals

Expert report on Poland’s controlled foreign company (CFC) rules and their compatibility with the EU Anti-Tax Avoidance Directive and the Polish–Swiss tax treaty, for Polish individuals managing and owning Swiss holding companies.

Generalised
Show more cases 10 matters
[ Tax treaty controversy ] 2023

The Netherlands-Poland tax treaty and Polish CIT interpretation provided to a Dutch court

Expert witness in a cross-border tax case before a Dutch court on Polish corporate income tax and its interplay with the Netherlands–Poland tax treaty.

Generalised
2022

Cross-border share redemption involving a Luxembourg parent and its Polish subsidiary examined under general anti-avoidance rule (GAAR)

Tax expert in litigation before the Polish administrative courts regarding Poland’s general anti-avoidance rule (GAAR) and the EU-law principle prohibiting abuse of rights, concerning a 2018 share-capital increase and the company’s 2019 acquisition of its own shares for redemption against remuneration paid to its Luxembourg parent.

Generalised
2021

Expertise regarding the eligibility to the Poland’s Economic Zone provided to one of the largest and most recognisable pharmaceutical companies in Poland

Expert report on the interpretation and application of the tax exemption within the Polish Economic Zone for one of the largest and most recognisable pharmaceutical companies in Poland.

Generalised
2020

Expertise regarding the concept of “sham transaction” related to the acquisition of Poland’s largest online restaurant guide by an Indian chain operating in multiple jurisdictions.

Tax expert before the Head of the Podlaskie Customs and Tax Office in Białystok on the interpretation and application of Poland’s “simulated transaction” rules (Art. 199a of the Tax Ordinance), concerning the acquisition of Poland’s largest online restaurant guide by an Indian chain operating in multiple jurisdictions.

Generalised
[ CFC regime ] 2018

Expertise regarding the CFC rules’s application to a Polish individual owning and managing a foreign investment fund along with recommendations of proper reorganisation

Expert report on the application of the CFC rules in 2017–2018 to the CEO and founder of an investment fund registered in the British Virgin Islands, together with a recommendation to reorganise the investment, which the client followed.

Generalised
[ Apex-court tax controversy ] Pending

The highest-value cross-border tax litigation regarding dividend payments before Poland’s Supreme Administrative Court

Tax expert · More than PLN 0.5 billion tax on dividends · Parent – Subsidiary Directive

The dispute concerns abuse and beneficial ownership under Polish tax treaties with the Netherlands, the United Kingdom and Japan — the largest litigation of its kind in Polish history by value.

Generalised
[ Investment treaty arbitration ] Pending

Contributing to a joint expert witness report in LCIA investor–State arbitration under the Netherlands–Middle East bilateral investment treaty

Contributor to a joint expert witness report with Stef van Weeghel and another expert in an investor–State LCIA arbitration under the 1976 UNCITRAL Rules and the bilateral investment treaty between the Netherlands and a State in the Middle East.

Generalised
[ Apex-court tax controversy ] Pending

Expertise in litigation before the Poland’s Supreme Administrative Court regarding beneficial ownership of interest under the Ukraine–Poland tax treaty

Tax expert in Supreme Administrative Court litigation concerning beneficial ownership of interest under the Ukraine–Poland tax treaty.

Generalised
[ CFC regime ] Pending

Polish CFC rules for a private foundation holding listed-company shares

Tax expert report · Assets include a holding in a Polish listed company

An expert report on the application of Poland’s controlled foreign company rules.

Generalised
[ Treaty abuse and beneficial ownership ] Pending

Expertise in cross-border tax controversy regarding abuse and beneficial ownership of dividend payments from Poland via the Netherlands to Swiss Fortune 500 listed company

Tax expert in litigation before the Polish voivodship courts on Article 267 TFEU and the concepts of beneficial owner and abuse (Art. 22c CIT Act; CJEU case law on the EU-law prohibition of abuse of rights) under the Polish–Netherlands and Polish–Swiss tax treaties and the EU Parent–Subsidiary Directive, concerning dividend payments to a top-100 Fortune 500 company.

Generalised

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