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Robert Danon | Marius Brülhart

Robert Danon

Robert Danon

Robert Danon is a Full Professor of Swiss and international tax law at the University of Lausanne (Switzerland) where he heads its Tax Policy Center.

At the national level, his research interests and publications cover all areas of Swiss tax law as well as administrative and constitutional law.

From an international standpoint, his academic research focuses on tax treaty law (including its relation with international investment law), comparative taxation, transfer pricing as well as public international law. His most scholarly contributions have in particular dealt with tax treaty interpretation, treaty abuse, the notion and the attribution of profits to permanent establishments, the taxation of the digital economy, transfer pricing issues, non-discrimination, administrative assistance and, more fundamentally, the implementation of OECD/G20 BEPS initiative around the globe.

He is regularly called to give evidence as a testifying expert in the framework of mutual agreement and arbitration proceedings, including those involving non-tax agreements such as Bilateral Investment Treaties (BITs) or the Energy Charter Treaty (ECT).

Since 2017, Robert Danon serves as the Chairman of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA). IFA, which was established in 1938 and which comprises today nearly 13'000 members in 115 countries, is the largest non-governmental, non-sectoral and neutral international organization dealing with fiscal matters.

He has also been involved in several tax reforms. For instance, in 2015, he was requested by Switzerland's finance minister to analyze the entire constitutionality of its corporate tax reform designed to comply with the OECD/G20 and EU standards. Moreover, he is regularly invited by the Organization for Economic Cooperation and Development ("OECD") to express his views on matters of international tax law and policy.

Robert Danon holds a degree in law from the University of Geneva, an LL.M. in International Taxation from the University of Leiden and a PhD in Tax Law (« doctorat en droit summa cum laude ») dealing with « Switzerland's taxation of private express trusts. With particular references to US, Canadian and New Zealand taxation ».

Marius Brülhart

Marius Brülhart.bmp

Marius Brülhart is professor of economics at the University of Lausanne and a Vice-Dean of the Faculty of Business and Economics (HEC Lausanne). He co-ordinates the Swiss network of research on fiscal federalism. He is also a research fellow at the Centre for Economic Policy Research (London), the Kiel Institute of World Economics and the Centre for Research on Globalisation and Economic Policy, University of Nottingham. He is the Chairman of the Scientific Committee of Avenir Suisse.

Professor Brülhart’s research and publications covers international trade, tax competition and public finance. He has worked as a consultant to the OECD, the World Bank, the Inter-American Development Bank, the European Commission and the Swiss government.

Marius Brülhart est professeur ordinaire d’économie politique à l’Université de Lausanne, où il est vice-doyen de la Faculté des hautes études commerciales (HEC Lausanne). Il dirige un réseau Suisse de recherche sur le fédéralisme fiscal. Il est également chercheur affilié au Centre for Economic Policy Research (Londres), au Kiel Institute of World Economies et au Centre for Research on Globalisation and Economic Policy de l’Université de Nottingham. Il est président du comité scientifique d’Avenir Suisse.

La recherche et les publications du professeur Brülhart couvrent notamment le commerce international, la concurrence fiscale et la finance publique. Il a travaillé comme consultant à l’OCDE, à la Banque Mondiale, à la Banque Interaméricaine de Développement, à la Commission Européenne et pour le gouvernement suisse.

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