Personal profile
Research interests
Expertise
Raymond Adema (1976, West-Terschelling) is an Associate Professor of (international and European) Tax Law at the University of Groningen. Raymond is also Co-Founder and Academic Lead of the Human Mobility & Migration (HuMM) Lab in Groningen, which is housed at the University’s Research School for Sustainable Development. The members of this interdisciplinary research group represent academic experts from different fields. Within the HuMM lab Raymond focuses on (highly) mobile workers. In the past he also practiced tax law at a large firm in Amsterdam.
Raymond’s primary research focuses on international and European tax law. In 2008 he succesfully defended his dissertation "UCITS & Taxation. Towards Harmonization of the Taxation of UCITS". Taxation & Asset Management has ever since remained one of his research areas. He co-supervises several PhD candidates who are conducting research in the field of international and / or European tax law.
Raymond is Chair of the Department of Tax Law within the Law School of the University of Groningen. He is editor of the section International Taxation of the loose leaf Nederlandse Documentatie Fiscaal Recht (NDFR) and co-author of a textbook on international and European tax law from a Dutch perspective (Wegwijs in het Internationaal en Europees Belastingrecht).
For more information, please see https://www.rug.nl/staff/r.p.c.adema/
Other positions
Editor, Nederlandse Documentatie Fiscaal Recht (NDFR) (loose leaf), International Tax Law section
Co-author, Nederlandse Documentatie Fiscaal Recht (NDFR) (loose leaf), Conditional Withholding Tax section
Author Weekblad NL Fiscaal (NL Fiscaal)
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 1 No Poverty
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SDG 4 Quality Education
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SDG 10 Reduced Inequalities
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SDG 17 Partnerships for the Goals
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Collaborations and top research areas from the last five years
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Belastingheffing & Cloud Computing
Adema, R., Poelmann, E. & Wolf, R., 2-Feb-2026, (Accepted/In press) De Cloud en het Recht. Neppelenbroek, E. & Klingenberg, A. (eds.).Translated title of the contribution :Taxation & Cloud Computing Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
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Belastingheffing en cloudcomputing
Adema, R., Poelmann, E. & Wolf, R., 2026, De cloud en de Nederlandse rechtsorde: Groningse perspectieven. Klingenberg, A., Moyakine, E., Neppelenbroek, E. & Vedder, H. (eds.). Groningen: University of Groningen Press, p. 341-362Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic
Open AccessFile10 Downloads (Pure) -
Een verkenning van de uitgangspunten van het Nederlandse fiscale verdragsbeleid
Adema, R., 31-Oct-2025, Fiscale wegwijzers Voor Professor Bouwman. Adema, R., Burgers, I. & Boer, M. (eds.). Sdu Fiscale & Financiële UitgeversResearch output: Chapter in Book/Report/Conference proceeding › Chapter › Academic › peer-review
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Enige aspecten van de Wet minimumbelasting 2024
Adema, R., 1-Sept-2025, In: Onderneming en Financiering. 33, 3, p. 51-72 22 p.Translated title of the contribution :Some aspects of the Act on the minimum tax 2024 Research output: Contribution to journal › Article › Academic › peer-review
Open AccessFile1 Downloads (Pure) -
Fiscale Wegwijzers voor Professor Bouwman
Boer, M. (Editor), Burgers, I. (Editor) & Adema, R. (Editor), 1-Oct-2025, Sdu Fiscale & Financiële Uitgevers.Research output: Book/Report › Book › Academic › peer-review
Activities
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Afscheidssymposium prof.dr. J.N. Bouwman
Boer, M. (Organiser), Burgers, I. (Organiser) & Adema, R. (Organiser)
31-Oct-2025Activity: Organising and attending an event › Organising and contributing to an event › Academic
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Congres Fiscaal Recht: Actualiteiten bedrijfsopvolging kapitaalvennootschappen
Boer, M. (Organiser), Adema, R. (Organiser) & Bakker, R. (Organiser)
6-Nov-2025Activity: Organising and attending an event › Organising and contributing to an event › Professional
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’40 Years of Schengen: Migration as a Driver of European (Dis)integration?’
Adema, R. (Organiser), den Toonder, J. (Organiser) & van Gils, E. (Organiser)
5-Jun-2025Activity: Organising and attending an event › Organising and contributing to an event › Academic
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The influence of Artificial Intelligence on Taxation
Burgers, I. (Contributor), Adema, R. (Contributor) & Klingenberg, A. (Contributor)
3-Jul-2025 → 5-Jul-2025Activity: Organising and attending an event › Organising and contributing to an event › Academic
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About (highly) mobile workers, tax treaty policy & the (dis)coordination with social security. A preliminary study on cross-border worker mobility
Adema, R. (Speaker)
5-Jun-2025Activity: Talk and presentation › Academic presentation › Academic
Press/Media
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De G7 houdt alle kikkers in de kruiwagen en tekent een gedenkwaardig belastingakkoord
06/06/2021
1 Media contribution
Press/Media: Expert Comment › Academic
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'Panama Papers bieden mogelijkheden voor onderzoek'
23/05/2016
1 Media contribution
Press/Media: Expert Comment › Popular