Hans Pijl has Linguistics (MA) and Law (LLM) degrees from the University of Leiden, the Netherlands. He is an independent tax lawyer and of counsel to Deloitte. Previously, he was a partner at Andersen and Deloitte. Mr Pijl is a part-time judge in the Hague Tax Court of Appeals and a regular lecturer on International Tax Law at IBFD and the universities of Lausanne, Leiden and Vienna. He is a member of the editorial board of Nederlandse Regelingen van Internationaal Belastingrecht, a Dutch series on international taxation. Formerly he was the non-governmental expert in the United Nations sub-Group of Experts for the definition of the PE-Article.