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Rutsel Silvestre Jacinto Martha | |
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| Born | 1955 Willemstad, Curaçao |
Rutsel Silvestre Jacinto Martha, a Dutch national, is the former General Counsel and Director of Legal Affairs of the International Fund for Agricultural Development and INTERPOL.
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Rutsel Silvestre Jacinto Martha | |
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| Born | 1955 Willemstad, Curaçao |
Rutsel Silvestre Jacinto Martha, a Dutch national, is the former General Counsel and Director of Legal Affairs of the International Fund for Agricultural Development and INTERPOL.
Martha graduated from Leiden University with a Bachelor of Laws where he concentrated on public international law and international organisations. He then received a Master of Law in International Legal Studies at the American University Washington College of Law where he concentrated on international banking and finance, and a Doctor of Laws (PhD) at Leiden University with a thesis concerning public international law and taxation.
Martha is a distinguished international legal practitioner based in London who was formerly the General Counsel and Director of Legal Affairs of the International Fund for Agricultural Development (Rome, Italy) (2008-2013) and INTERPOL (Lyon, France) (2004-2008). He was the Minister of Justice of the Netherlands Antilles (1998–2002) and Minister Plenipotentiary in the Netherlands Permanent Representation to the European Union (1990–1998). He also worked as Counsellor in the Legal Department of the International Monetary Fund (Washington, D.C) and, prior to this, as Legal Advisor to the Central Bank of the Netherlands Antilles (Curaçao, NA).
Martha has been a Partner Fellow on the Lauterpacht Linked programme at the Lauterpacht Centre for International Law, University of Cambridge since 2017. From 2007 to 2013, he was an Adjunct Professor of Law at New York University, in which capacity he was a Visiting Professor of Law at the National University of Singapore. He was also an Adjunct Professor of Law at the American University Washington College of Law from 1988 to 1989. From 1983 to 1986, he was a lecturer in law at the University of the Netherlands Antilles.
His areas of expertise include public international law, international law enforcement cooperation, international monetary and economic law, international taxation, and European Union law. His current practice concentrates on INTERPOL matters, treaty-based dispute settlement, matters affecting politically exposed persons, sanctions, extradition, mutual legal assistance, and asset freezing. In the past, he was involved in the distribution of the assets and liabilities of the Central Bank of the Netherlands upon the departure of Aruba from the Netherlands Antilles, and he was the Secretary to the Gold Fund of the Netherlands Antilles and Aruba. He also represented the Netherlands Antilles in GATT litigation and before the Court of Justice of the European Union.
Martha was awarded the 1989 Mitchell B. Carroll Prize of the International Fiscal Association. In 2004, he was appointed Officer in the Royal Order of Orange of the Netherlands.
He has published extensively on international law, both in Dutch and in English, including four books:
Aruba is a constituent country of the Kingdom of the Netherlands physically located in the mid-south of the Caribbean Sea, about 29 kilometres (18 mi) north of the Venezuelan peninsula of Paraguaná and 80 kilometres (50 mi) northwest of Curaçao. It measures 32 kilometres (20 mi) long from its northwestern to its southeastern end and 10 kilometres (6 mi) across at its widest point. Together with Bonaire and Curaçao, Aruba forms a group referred to as the ABC islands. Collectively, these and the other three Dutch substantial islands in the Caribbean are often called the Dutch Caribbean, of which Aruba has about one-third of the population. In 1986, it became a constituent country within the Kingdom of the Netherlands, and acquired the formal name the Country of Aruba.
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself.
The Georgetown University Law Center, often known as Georgetown Law, is the professional graduate law school of Georgetown University. Located in Washington, D.C., the school was established in 1870, and is the second-largest law school in the United States by enrollment, receiving more full-time applications than any other law school in the country.
Same-sex marriages are not performed in Aruba, Curaçao, or Sint Maarten, which are constituent countries of the Kingdom of the Netherlands. The islands were obliged after several court rulings to register any marriage registered in the Kingdom, but this primarily considers residency rights and they do not have to give same-sex marriages the same legal effect as opposite-sex marriages. As marriage in the European territory of the Netherlands, as well as in Bonaire, Sint Eustatius and Saba is open to any two people, marriages performed there have to be registered in the islands.
John F. Dean is a former special trial judge of the United States Tax Court. He was appointed to be a Special Trial Judge on August 7, 1994. Dean has the distinction of being the first African-American judicial officer appointed to the court.
Sven Erik Holmesis an American attorney and jurist who served as United States District Judge of the United States District Court for the Northern District of Oklahoma.
Joris Jacob Clemens Voorhoeve is a retired Dutch politician, diplomat of the People's Party for Freedom and Democracy (VVD) and political scientist.
The following outline is provided as an overview of and topical guide to the Netherlands Antilles:
Sylvain Plasschaert is a former Belgian professor in law. He was a member of the Coudenberg group, a Belgian federalist think tank.
The Kingdom of the Netherlands, commonly known as simply the Netherlands, is a sovereign state and constitutional monarchy with 98% of its territory and population in Western Europe and with several small West Indian island territories in the Caribbean.
Raja Jesudoss Chelliah was an economist and founding chairman of the Madras School of Economics. He completed an MA in economics from the University of Madras and PhD in the United States. He worked as the chief of the Fiscal Analysis Division, Fiscal Affairs Department, International Monetary Fund between 1969 and 1975. He served as a consultant to the government of Papua New Guinea on Centre Provincial Financial Relations. He also worked in several state and central government financial institutions in India. He was considered a public finance expert in India, instrumental in bringing about the early reforms to the direct taxation structure. He was awarded Padma Vibushan in 2007. He is often referred to as "The Father of Tax Reforms".
Justice James Ogoola is the former Principal Judge of the High Court of Uganda and a Justice of the COMESA Court of Justice in Lusaka, Zambia. He is the chairperson of the Judicial Service Commission of Uganda. Previously, he served as the chairman of the commission of inquiry into the mismanagement of The Global Fund to Fight AIDS, Tuberculosis and Malaria. He was an Acting Justice of the Supreme Court of Uganda. He is a member of The East African Court of Justice.
Pieter "Piet" Lieftinck (30 September 1902 – 9 July 1989) was a Dutch politician of the Christian Historical Union (CHU) party and later the Labour Party (PvdA) and economist.
An offshore financial centre (OFC) is defined as a "country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy."
Ernst Maurits Henricus Hirsch Ballin is a retired Dutch politician of the Christian Democratic Appeal (CDA) party and jurist.
Antonito Gordiano "Mito" Croes was an Aruban politician of the Aruban People's Party. He served as Minister Plenipotentiary of Aruba from 1994 to 2001. He previously served as member of the Estates and government minister of the Netherlands Antilles and Aruba.
Mark Steven Ellis is an international criminal law expert and the executive director of the International Bar Association. He is the current chair of the UN-created Advisory Panel on Matters Relating to Defence Counsel of the Mechanism for International Criminal Tribunals.
Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens.
Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, and was designed in 2014 to rival the Cayman Island SPC; it is the main tax-free structure for foreign investors holding Irish assets.
Dhammika Dharmapala is an economist who is the Paul H. and Theo Leffman Professor of Law at the University of Chicago Law School. He is known for his research into corporate tax avoidance, corporate use of tax havens, and the corporate use of base erosion and profit shifting ("BEPS") techniques.
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