Patrick Kremer (1952), tax adviser, works out of the Rotterdam office in the General Tax Practice Group. He joined Loyens & Loeff in 1981 and has worked in the firm’s New York, Curaçao and Singapore offices. He advises clients on Dutch corporate tax, dividend tax, capital duty and foreign tax systems. He is a specialist in Netherlands Antilles corporate taxation. His primary focus is international tax law, specialising on transactions relating to the Far East, including mergers and takeovers and international corporate structuring. Patrick graduated from Leiden University in Dutch tax law.