Experience

Frank is an experienced all-round tax advisor in the national and international tax practice, where he focuses on large international businesses. He develops and maintains inbound and outbound international investment structures.

Frank gained international work experience while in Paris. He is currently a member of the France desk.

Specialization

  • International corporate income tax: the avoidance of double taxation, the structuring of international investments, managing and optimizing withholding taxes and foreign tax credits.
  • European tax law

Education and memberships

  • Master’s degree (Post-Master) Direct Taxation, European Fiscal Studies, Erasmus University, Rotterdam
  • Fiscal Economics, Erasmus University, Rotterdam
  • Member of the Dutch Association of Tax Advisors

Publications

  • Van Nus, F.G.H. & Philibert, C. (2013). 'Has the French 3% Contribution Become Compatible with EU Law and Tax Treaties?', Issue 5, pp. 213–221
  • Van Nus, F.G.H. (2009). Commentary to Sections 8b, 8c and 9 Corporate Income Tax Act 1969. Nederlandse Documentatie Fiscaal Recht. Sdu Uitgevers, The Hague 2009.
  • Leclercq, L., Tredaniel, P. & Van Nus, F.G.H. (2009). Impact of the ECJ’s Judgement in Lidl Belgium on the Deduction of Foreign Branch Losses in France.
  • Van Nus, F.G.H. (2002). ‘Exit-heffing’ hangt als zwaard van Damocles boven pensioenaanspraken emigrerende dga. (“Exit taxes: the sword of Damocles hanging above pension claims of emigrating director-major shareholders”). Vakblad voor de MKB-adviseur, 2002/10, pp. 26-31.
  • Van Nus, F.G.H. (2001). Overbodig geworden fictieloonregeling desondanks uitgebreid (“Redundant deemed salary rules nevertheless expanded”) . Vakblad voor de MKB-adviseur, 2001/4, pp. 23-28.