Ton Daniels has worked in the international tax consulting practice for more than 30 years. First at Baker & McKenzie and then at EY. Ton is also professor of European tax law at Nyenrode Business University. The focus is on the international fiscality of the financial sector and the tax reporting and research obligations for financial institutions; the Foreign Account Tax Compliance Act, the Common Reporting Standards and Qualified Intermediary. This also concerns the relations with KYC/AML, fiscal integrity, the role of intermediaries and the application of data analytics within these areas.
Tax fraud is an important form of financial-economic crime. The European Commission estimates the VAT fraud solely within the European Union at more than € 150 billion per year. Money laundering and financial-economic crime are important components of the undermining of society. It is important to protect the reputation of The Netherlands as a country with a incorruptible financial sector. This reputation is under pressure because of the worldwide public debate about tax avoidance, aggressive tax planning and a fair taxation. Based on my international experience, I want to contribute to the public-private cooperation on combating tax fraud. In addition, I want to share my knowledge in order to reach an integrated approach to the issues which I named before: issues regarding KYC/AML, fiscal integrity, the protection of the local authority and the international reputation of the Netherlands.