About Us Experts Ciska Wisman

Ciska Wisman

Ciska Wisman works at the Amsterdam Law School and the Amsterdam Centre for Tax Law of the University of Amsterdam, where she lectures on International and National Tax Law with a special focus on the direct taxation of business profits. She is performing Ph.D. research with respect to the tax treatment of dividends within the European Union.

In addition, Ciska works as a tax lawyer at the Knowledge Centre (KC) and EU Direct Tax Group (EUDTG) of PwC Amsterdam respectively in Rotterdam, the Netherlands. She is the author of several national and international publications, with a focus on the relief for double taxation from national, international and EU law perspectives, including for example the Netherlands’ ‘base exemption for foreign business profits’ and the concept of the ‘permanent establishment.’