Prof. Dr. Robert J. DANON, Professor of Law, Director Tax Policy Center, University of Lausanne; Partner, Danon, Lausanne
Robert Danon is a Professor of Law at the University of Lausanne (Switzerland) where he heads its Tax Policy Center. He is also a founding partner of Danon, an independent firm with a predominant focus on international tax disputes.
Professor Danon currently serves as the Chairman of the Permanent Scientific Committee (PSC) of the International Fiscal Association.
At the national level, Professor Danon’s expertise covers all areas of Swiss tax law. From an international standpoint, he is an expert in tax treaty and investment law, comparative taxation, transfer pricing as well as public international law. His most recent expert opinions have inter alia dealt with, among other things, treaty abuse, permanent establishment exposure, transfer pricing issues and, more fundamentally, the implementation of the BEPS initiative or the interpretation of tax treaties.
Professor Danon is regularly called to give evidence as a testifying expert or to act as a consultant 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).
He also advises governments and taxpayers on reforms and corporate tax governance issues associated thereto. For instance, in 2015, he was requested by Switzerland’s finance minister to analyze its entire post-BEPS corporate tax reform. He has also personally prepared various submissions on tax treaty law to the OECD, for example on (i) beneficial ownership (2011), (ii) hybrid entities (2014), (iii) attribution of profits to permanent establishments (2017) and (iv) the challenges raised by digitalisation (2017-2019)