IFA Netherlands supports publication on A.J. van den Tempel

IFA has long supported research in international taxation, and the Dutch Branch was proud to sponsor the biographical work by Rens Pieterse. In March 2026, Pieterse published Over A.J. van den Tempel with Boom. 

About Van den Tempel
The book presents A.J. van den Tempel (1910-2000) above all as a tax scholar and public servant. It sketches his career from the Dutch tax administration and the Ministry of Finance, where he contributed to the post-war redesign of Dutch tax legislation and the development of international tax treaty law, to his later appointment as professor of tax law at the University of Amsterdam. It also recalls his academic writing, editorial work, and his role as chairman of the Vereniging voor Belastingwetenschap. 

Van den Tempel’s work for international tax law
Van den Tempel made a lasting contribution to international tax law. He was an active member of IFA and served as the first Chair of the OECD’s Fiscal Committee. As described in the book and a contribution to FED, Van den Tempel played a central role in the work that led to the 1963 OECD Model Convention. Working through multilateral discussions and technical working groups, the Committee gradually developed shared approaches to key treaty concepts such as permanent establishment, profit allocation, associated enterprises, and the treatment of dividends, interest and royalties. Pieterse highlights Van den Tempel’s pragmatic and undogmatic style, which helped bridge differing national positions and contributed to what would become one of the most influential instruments in international tax law.

Copies available for IFA members
At the June General Assembly, members will be able to obtain a free copy of the book. Register now!