Meet the experts behind Fundamentals of UAE Corporate Tax.
Halil Erdem
Halil Erdem is the Group Head of Tax at an international financial institution in Dubai. He has 15 years of tax experience across Europe and the Middle East, covering Corporate Tax, International Tax, Transfer Pricing and VAT. Since 2023, Halil has worked in-house as Head of Tax, where he has been closely involved in the practical implementation of the UAE Corporate Tax regime, including Transfer Pricing, tax governance, compliance frameworks and the embedding of tax processes into business operations.
Halil started his career at PwC Netherlands in the Corporate Tax department, where he advised on Dutch corporate tax and international tax matters. He later also worked in VAT and was involved in VAT implementation projects. He subsequently continued his career in the Middle East, including at KPMG and PwC, and ultimately led PwC's Tax Academy in the region. During his Big 4 career, Halil advised multinational and regional businesses on cross-border and domestic tax matters, including Corporate Tax, International Tax, Transfer Pricing, VAT and GCC tax implementation. Previously, Halil was Head of Tax at Careem, where he advised on tax matters across the MENAP region. He has also been involved in various tax audits across multiple European and Middle Eastern jurisdictions and has been seconded as an in-house tax adviser for both EU and GCC multinationals.
Halil is professionally qualified as a tax adviser in the Netherlands. He holds a bachelor's degree in Dutch Law and an LLM in International and European Tax Law from the University of Amsterdam, as well as a post-master's degree in Indirect Taxes from Maastricht University. He is the author of Fundamentals of GCC VAT, a reference used by tax professionals in more than 20 countries, and Fundamentals of UAE Corporate Tax. Halil also lectures at Middlesex University Dubai and the University of Amsterdam. Halil's key strength is simplifying complex tax technical topics and making complicated legislation understandable and practical for businesses, students and tax professionals.
Thomas Vanhee
Thomas Vanhee is the Founder and Managing Partner at Aurifer, a top tier GCC and UK focused tax and audit firm. Thomas holds a Master of Laws (LL.M) of the Catholic University of Leuven (Cum Laude) and a Masters in Tax Management of the Solvay Business School (Magna Cum Laude, 2nd). Thomas was previously called to the Brussels Bar, as well as to the Bar of les Hauts-de-Seine (Paris).
Thomas teaches International Tax Law at Sorbonne University Abu Dhabi since 2017. Thomas is the co-chair of the Aurifer GCC Tax Certificate, an executive programme offered by Middlesex University Dubai and Aurifer. Thomas is also a lecturer at the DIFC Academy and the Dubai Legal Affairs Department, and a frequent speaker at IBA, IVA or IFA events. Thomas has advised 4 out 6 GCC governments on tax policy, as well as the European Commission and multiple European governments. Thomas loves stand-up comedy and cartoons, and is married, and father to two beautiful daughters.
Giorgio Beretta
Giorgio Beretta is an Assistant Professor of Tax Law at the University of Amsterdam, where he teaches and coordinates courses in international taxation and VAT/GST. He is also a lecturer in the Aurifer GCC Tax Certificate, an executive programme jointly offered by Middlesex University Dubai and Aurifer. Giorgio is a member of both the Amsterdam Centre for Tax Law (ACTL) and the NOVA Tax Research Lab at NOVA University Lisbon, and serves on the editorial boards of the international tax journals Intertax and Highlights & Insights on European Taxation.
An Italian-qualified lawyer, Giorgio's research focuses on international taxation, indirect taxation, with a particular interest in comparative tax law and the taxation of cross-border business. He regularly publishes on tax law in English, Italian, and Portuguese and is a frequent speaker at international conferences and executive education programmes. In 2021, he received the prestigious IFA Maurice Lauré Prize, which recognises outstanding scientific contributions to international indirect taxation, for his monograph European VAT and the Sharing Economy (EUCOTAX Series on European Taxation No. 65, Kluwer Law International, 2019).
About the Contributing Authors
Alper Aydoğdu
Alper Aydoğdu is the Head of Corporate & International Tax at a listed international financial institution in Dubai. He has 15 years of experience in international taxation, corporate taxation and transfer pricing, gained through tax compliance, tax advisory and senior in-house tax roles across Europe and the Middle East. Alper has been leading the implementation and ongoing development of the UAE Corporate Tax regime. His expertise spans corporate tax, international tax, transfer pricing, OECD Pillar Two, tax governance, tax accounting and tax compliance. Prior to his current role, Alper worked at an S&P 500 multinational and a leading international law firm in the Netherlands, advising multinational businesses on domestic and complex cross-border tax matters, as well as the integration of tax into strategic decision-making and business operations.
Alper is professionally qualified as a tax adviser with the Dutch Association of Tax Advisers. He holds a Master of Laws (LL.M.) in International and European Tax Law from the University of Amsterdam and a Bachelor of Business Administration (BBA) in Fiscal Economics from the Amsterdam University of Applied Sciences.
Wouter Kolkman
Wouter Kolkman is a tax attorney at Norton Rose Fulbright. Previously, Wouter was a Senior Manager at Deloitte in the Netherlands. Before that, he was a tax attorney with DLA Piper in the Netherlands and a key member of DLA Piper's Dubai tax team. Wouter's practice focuses on VAT and other indirect taxes such as import duties and excise tax. His clients include multinational companies, investment funds and governmental institutions. Wouter has been involved with governmental GCC tax projects since the summer of 2017.
Wouter is professionally qualified as both an attorney at law (registered with the Amsterdam bar) and a tax advisor in the Netherlands since 2015. Wouter received his law degrees (LLM in corporate law and LLM in tax law) at Leiden University, the Netherlands in 2014 and 2015, respectively. In 2021, he completed a post-master in EU customs law at EFS Erasmus University Rotterdam, the Netherlands.
Nishi Agrawal
Nishi Agrawal is Counsel at Aurifer, a top-tier GCC and UK-focused Tax and Audit Firm, where she specialises in UAE corporate tax, international taxation, and cross-border advisory. With more than a decade of experience across India and the UAE, she advises clients on corporate tax, international tax, restructuring, other cross-border transactions, including GloBE Rules, and has been closely involved in the implementation of the UAE Corporate Tax regime across a wide range of industries. She is a frequent speaker on UAE corporate tax and international tax matters, having delivered lectures for the Singapore Chartered Tax Professionals, DIFC Academy and Middlesex University in the UAE, and NOVA University in Lisbon.
Nishi is a Chartered Accountant, qualified with the Institute of Chartered Accountants of India, and holds an Advanced LL.M. in International Tax Law from the University of Amsterdam, where she received the Highest GPA Award for the 2022–2023 academic year.
The views expressed are solely those of the authors in their private capacity and do not represent the views of their respective employers.