Dr. Geerten M.M. Michielse
Technical Assistance Projects:
Dr. Geerten M.M. Michielse
Senior Counsel (Fiscal)
International Monetary Fund, Washington DC
Here some examples of recent Technical Assistance projects. A full overview
can be
downloaded here.

Tax Policy and Tax Administration
  • Providing advice on the implementation of the EU Directives and other
    amendments of the national tax system required for the accession to
    the European Union in Estonia, Czech Republic, Hungary, Lithuania,
    Latvia (all IMF) and Slovenia (EU).
  • Providing advice on the simplification of the tax system, the
    improvement of tax collection, and the tax assessment procedures in
    Surinam (IADB-CIAT, recently by means of the IMF).
  • Providing advice on the establishment of a training centre for the
    Rumanian and Egyptian Tax and Customs Administration (Dutch
    Ministry of Foreign Affairs).
  • Providing advice on tax reforms (income tax, tax procedures, VAT and
    investment regulations) in Eritrea, Tanzania, the East African
    Community (regional cooperation between Kenya, Tanzania and
    Uganda) and Rwanda (IMF).
  • Providing advice on, and implementation of the 2005 income tax
    reforms in Egypt (including the tax amnesty regulation).
  • Providing advice to the Pakistani tax authority on international tax policy
    issues (tax treaties and trade agreements).

Legal Drafting
  • Execution of various legal drafting projects in taxation, for example
    writing the new Slovenian corporation tax (EU-PHARE), the VAT in
    Ethiopia (IMF), the general tax laws in Albania, Eritrea, and Syria (IMF),
    as well as the income tax in Albania, Ethiopia, Eritrea, Mozambique,
    Cambodia, Tanzania and Rwanda (IMF).

Education and Vocational Training
  • Coordinator of several courses for the Albanian Ministry of Finance, for
    example: introduction of the new income tax, tax audit and `train-the-
    trainer course (World Bank). In combination with the projects
    mentioned above, I have given several short introductions concerning
    specific tax subjects (for example on the tax policy issues of the VAT
    introduction in Ethiopia, and the administrative penalty system in
    Vietnam).