Roya Rezaiee

Associate

Biography

Sometimes results are about hard figures, sometimes they are about feelings. For Roya, the best results are a combination of both. Roya is energetic and likes to get the most out of herself. She works decisively and can switch gears quickly.

  • Has been working at NovioTax since May 2024.
  • Is involved in preparing transfer pricing documentation (Master and Local Files) and comparability analyses.
  • Maintains the internal case law database and organises the professional consultation (twice a week).
  • Coordinates DAC6 reports and notifications within the office.
  • Gained work experience at an international tax consultancy firm in North Holland.
  • After emigrating to the Netherlands, she completed a Master’s degree in International Business Taxation at Tilburg University.
  • Was a lawyer in Iran in the field of international trade and corporate tax.
  • Studied for a Bachelor’s degree in Law, followed by a Master’s degree in International Trade Law in Tehran, Iran.
  • Speaks and writes: Dutch, English and Farsi.

Blogs written by Roya

Implicit substance threshold embedded within the PE concept? Lessons from Luxembourg – Part II

Authors: Patrick Schrievers, Akshay Jahagirdar, Roya Rezaiee
This blog is Part 2 of a 3-part series analyzing two Luxembourg cases related to (implicit) substance threshold for recognizing non-trading foreign branch offices as permanent establishments for availing exemptions from Luxembourg’s annual net wealth tax. This blog outlines Case #2, concerning the recognition of a PE in the U.S., along with general observations and comments on the burden of proof.

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