Photo of Fons Ravelli

Fons Ravelli

Legal Director
Baker & McKenzie Amsterdam N.V.


Fons Ravelli is an associate in the Tax Practice Group of Baker McKenzie's Amsterdam office. He is a member of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs) and regularly authors articles in tax journals.

Practice Focus

Fons focuses his practice on international tax advice, corporate tax, cross-border (re)structuring, transfer pricing and European tax law. He works closely with European and Asian multinational companies.

Representative Legal Matters

  • Advised on numerous international acquisition/joint venture structures and intragroup restructurings.
  • Advised on several international operational/supply chain structures.
  • Advised on the design and setup of an IP structure for a US-listed pharmaceutical company.
  • Litigated a transfer pricing dispute regarding the conversion of a full-fledged manufacturer into a toll manufacturer.
  • Implemented and advised on the tax aspects of a cross-border legal merger.
  • Drafted tax opinions related to various holding and financing structures.


  • Amsterdam~Netherlands (2015)


  • Utrecht University (LLM)
  • Rotterdam University (Postmaster in International and European Tax Law)


  • Dutch
  • English
  • French
  • German


Author, "Art. 10a Wet VPB 1969 en Groupe Steria, waar gaat dit heen?," Maandblad Belasting Beschouwingen, November 2016

Author, "Hoe effectief is de modified nexus approach in EU-verband?," Weekblad Fiscaal Recht, 17 May 2016

Author, "Art. 10a Wet op de Vennootschapsbelasting 1969: de dubbele zakelijkheidstoets onder art. 10a Wet VPB 1969 na het ‘Mauritius-arrest’," Maandblad Belasting Beschouwingen, November 2015

Author, "De 'Marks & Spencer uitzondering', nog altijd springlevend," Weekblad Fiscaal Recht, July 2, 2013