Experience

Niels works in the general tax practice and advises a diverse range of business clients, most of which are listed, on various tax matters. His work focuses on cross-border businesses, investments in new markets and mergers and acquisitions.

Niels frequently works at the interface of international taxation, auditing, risk management and IT, usually in respect of (very) complex value chains. Here he seeks specific sustainable solutions that are suited to the strategic and operational objectives of his clients.

In 2008, Niels worked for KPMG in Singapore where he advised regional businesses on tax issues relating to trade relations between Asia and Europe.

Specialization

  • Corporate income tax
  • Energy-, Industry-, Telecommunications- and Consumer markets

Education and memberships

  • Member of the Dutch Association of Tax Advisors (NOB)
  • European Fiscal Studies, Erasmus University, Rotterdam
  • Tax Law, Leiden University

Publications

  • Boef, N.C. (2009). OECD developments regarding Service PEs. Tax Planning International Review BNA, August 2009.
  • Boef, N.C. (2008). De bedrijfseconomische waardering van fiscaal compensabele verliezen onder IFRS (IAS 12) (“Using IFRS (IAS 12) for the commercial valuation of tax losses available for set-off.”) Weekblad Fiscaal Recht, 2008/6777, pp. 918-924.
  • Boef, N.C. (2004). The Financial Provisions of the Dutch 2002 Mining Act - Improvements to a Coherent Hydrocarbon Taxation Regime. Industry Guide Energy, International Taxation Review, September 2004.