Robert Danon is a tenured Professor of Law ("Professeur ordinaire") at the University of Lausanne (Switzerland), where he heads its Tax Policy Center and leads its research platform dedicated to “Tax Disputes and Investment Arbitration”. He has widely published in all areas of Swiss and international tax law and is in particular the co-editor of forthcoming volumes on "Tax Issues in International Investment Arbitration" (Kluwer) and "Tax Treaty Interpretation in light of the Vienna Convention on the Law of Treaties" (International Fiscal Association)
He also serves as the Chairman of the Permanent Scientific Committee (PSC) of the International Fiscal Association.
Robert practices Swiss and international tax law as an independent expert with over twenty years of experience. He is widely recognized by professional rankings, for example by Who's Who Legal (WWL) which considers that he is: "the top expert to go to for highly technical matters" thanks to his "proficiency in international tax law".
At the international level, his practical expertise focuses on tax treaties and their interpretation, non-discrimination, abuse of rights by taxpayers and States (including State responsibility), dispute resolution, comparative taxation and transfer pricing. His practice also concentrates on the interaction between investment arbitration and tax-related disputes.
Robert is regularly called to give evidence as an expert witness or to act as a consultant in the framework of domestic and foreign court proceedings, mutual agreement and arbitration procedures, including those involving non-tax agreements such as bilateral investment treaties or the Energy Charter Treaty. He has served as an expert witness in international and comparative tax law in several high-profile arbitration cases under the arbitral rules of the International Centre for Settlement of Investment Disputes (ICSID) and the United Nations Commission on International Trade Law (UNCITRAL).
He is also on the list of possible arbitrators under the mandatory binding arbitration clauses provided by selected bilateral tax treaties.
At the national level, Robert's expertise covers all areas of Swiss tax law with a particular emphasis on corporate taxation, restructurings and the taxation of individuals. His practice extends also to criminal tax law, administrative and constitutional law.
Robert has also been involved in several tax reforms and assists both taxpayers and governments on tax policy matters. He has testified before Parliamentary Committees. For instance, in 2015, he was requested by Switzerland's finance minister to analyze the entire constitutionality of its corporate tax reform designed to comply with the OECD/G20 and EU standards.
Moreover, he is regularly invited by the OECD to express his views on matters of international tax law and policy. In particular, he has been invited on several occasions by the OECD to express his views on the challenges raised by the digitalization of the economy (“Pillar One”) and the introduction of a Global Minimum Tax ("Pillar Two")
Robert holds a PhD in Law (“doctorat en droit”) from the University of Geneva (“summa cum laude”) and an LL.M in International Taxation from the University of Leiden (the Netherlands).
T: +41 21 801 18 18
Expertise in international law
Expertise in Swiss law