Experience

Bauco has extensive experience in the tax practice, where he has held various positions. After having spent seven years working in the SME practice, and following a brief interlude as a corporate tax advisor, Bauco joined the international corporate practice in 1999. He has been with Meijburg & Co since 2002, and attached to the Tax Knowledge Center − Meijburg & Co's research bureau − since mid-2007.

Bauco is primarily concerned with all areas of corporate income tax. He keeps a close eye on legislative developments in this area, and keeps his colleagues up-to-date on these matters. Not only in his everyday work, but also in his capacity as a ‘knowledge manager’, Bauco is regarded as a walking encyclopedia. Besides acting in this ‘question and answer’ capacity, he also performs research in the technical tax field, writes internal and external newsletters, reviews articles, and provides in-depth commentary on tax advisory engagements. Bauco also provides input for internal and external seminars and internal training courses.

Bauco is a member of various task force and tax knowledge groups, including the Interest and Loss Set-Off Tax Knowledge group. He has published numerous articles on a variety of subjects, including temporal ringfencing, loss set off and participation interest.

Specialization

  • Corporate income tax and interest deduction
  • Loss set-off in corporate income tax

Education and memberships

  • Tax Law, Leiden University
  • Dutch Federation of Tax Advisors
  • Member of the Dutch Association of Tax Advisors (NOB)

Publications

  • Cats, L.P. & Suvaal, B. (2014). Creatief met compartimenteren (“Creative temporal ringfencing”). Weekblad fiscaal recht 2014/180.
  • Dekkers, M.C.J. & Suvaal, B. (2013). Tussentijdse ontvoeging en meegeven van verliezen. (“Premature deconsolidation and the transfer of losses”) Weekblad fiscaal recht 2013/369.
  • Suvaal, B. (2013). Deelnemingsrente bij voeging in fiscale eenheid. (“Dealing with participation interest when including an entity in a fiscal unity”) NTFR Artikelen 2013/3.
  • Suvaal, B. (2012). Artikel 20a: het toetsmoment getoetst. (“Section 20a: the testing moment tested”) Nederlands Tijdschrift voor Fiscaal Recht 2012/2126.
  • Rambhadjan, A.P.J.D., Suvaal, B. & Van der Vegt, J.M. (2010). Verliesverrekening voor gevorderden? (“An advanced course on loss set-off?”) Nederlands Tijdschrift voor Fiscaal Recht 2010/2802.