Marek Herm

Born
18 December 1977

Position
Tax counsel/Attorney at Law

Expertise
(international) tax law, EU law

Joined Firm
2008

Career
2004-2008 Legal officer, Directorates-General 'Taxation and Customs Union' and 'Competition', European Commission, Brussels
2003-2004 Attorney, HETA Law Offices’ representation office in Brussels
2001-2002 Project manager, University of Tartu
2001-2002 Manager, Student Foundation of the University of Tartu
1998-1999 Police officer investigating crimes, Tartu Police Prefecture

Education
since 2008 PhD studies in Law, Tartu University
2003 LL.M. in International Taxation, cum laude, Leiden University, The Netherlands
2001 Law degree, University of Tartu, Estonia

Languages
Estonian, English, Russian, French

Memberships
since 2008 Member of the Estonian Taxpayers Association
since 2005 Member of the International Fiscal Association
since 2003 Member of the Estonian Bar Association
since 2004 Member of the Estonian Reserve Officers' Association
1999-2001 Member of the government, University of Tartu
1999-2001 Chairman of the Student Union, University of Tartu

Publications

1. European Tax Handbook 2010, 2009, 2008, 2007, 2006 and 2005 by IBFD. Ed. Juhani Kesti. Estonian chapters. For further information, please click HERE
2. Global Corporate Tax Handbook 2010, 2009 by IBFD. Eds: Carlos Gutiérrez P., Ridha Hamzaoui, Juhani Kesti, John G. Rienstra, Mei-June Soo, Ola van Boeijen-Ostaszewska. Estonian chapters. For further information, please click HERE
3. Global Individual Tax Handbook 2010, 2009 by IBFD. Eds: Carlos Gutiérrez P., Ridha Hamzaoui, Juhani Kesti, John G. Rienstra, Mei-June Soo, Ola van Boeijen-Ostaszewska. Estonian chapters. For further information, please click HERE
4. Marek Herm, Kaspar Lind. Changes to Transfer Pricing Legislation - International Transfer Pricing Journal, Vol. 14, 2007, No. 3, pages 181-184;
5. Marek Herm, Pierpaolo Rossi. Commission requests phasing out of Spain’s export related tax incentives - Competition Policy Newsletter, 2006, No.2, pages 59-62; Please see the newsletter HERE
6. Student Article in Model Conventions and in Tax Treaties – Intertax, Vol. 32, 2004, No. 2, pages 69-90.

Other

• Marek Herm is a country specialist for the Amsterdam based International Bureau of Fiscal Documentation (IBFD www.ibfd.com) and a frequent contributor to IBFD's publications.
• In October 2009, he was a panel member of Working Session "Global Trends in Direct Taxation" at the Annual Conference (www.int-bar.org/conferences/madrid2009) of International Bar Association (IBA, www.ibanet.org) in Madrid. Panel members discussed the different tax measures countries have introduced in the situation of the global financial crisis. Please see the slides HERE
• In September 2009, he was a panel member of Seminar "The death of withholding taxes?" at the Annual IFA (www.ifa.nl) Congress in Vancouver, Canada (www.ifa2009vancouver.ca). Please see the slides HERE
• In September 2009, he made a presentation at the Baltic Business Law Conference in Riga. Please see the slides HERE
• In July 2009, he made a presentation in Rust, Austria at a tax conference "Procedural Law in the Context of Community Law and Domestic Law ".
• In November 2007, he was speaking in Vienna at the conference "Source versus Residence: the Allocation of Taxing Rights in Tax Treaty Law".