Peter Essers
is professor of tax law and dean of the Law Faculty of Tilburg University (the Netherlands). He is also technical advisor to Pricewaterhouse-Coopers and visiting professor of the University of Paris I (Pantheon-Sorbonne). Before he joined Tilburg University, he worked for the Tax Administration at the Ministry of Finance in The Hague. He specializes in taxation of enterprises, shareholders and entrepreneurs. He has published numerous articles and books in these fields. He is editor of Tijdschrift Fiscaal Ondernemingsrecht and of the EUCOTAX Series on European Taxation.