Raymond Luja  (1976), tax adviser, is a member of the Tax practice group and the European direct tax law practice. He specialises in advising on fiscal state aid, harmful tax competition and the World Trade Organization's Subsidies Agreement.    
    
Raymond is Professor of Comparative Tax Law and Head of the Department of Tax Law at Maastricht University. He is a member of the European Association of Tax Law Professors and a frequent expert lecturer at several Dutch and European universities and at IFA events. He publishes frequently on (fiscal) state aid and tax competition.

Education
Fiscal economics, Maastricht University, 1998
Law, Open University of the Netherlands, 2001
PhD in Tax law, Maastricht University, 2003