Aleksandar Ivanovski
Aleksandar Ivanovski in 2022
EducationUniversity of Amsterdam, Queen Mary University of London
Occupation(s)lawyer, EU expert

Aleksandar Ivanovski (Macedonian:Александар Ивановски) is a Macedonian lawyer[1], academic[2] and EU legal expert.[3]

Ivanovski introduced the phrase “grey zone” used in European tax policy.[4]

Education and career

Ivanovski studied law at Ss. Cyril and Methodius University of Skopje. He holds an LLM degree from the University of Amsterdam and a PhD from Queen Mary University of London on the principle of equal treatment in EU tax and State aid law.[5]

Ivanovski serves as director with CFE Tax Advisers Europe.[6] He previously worked as tax inspector.[7]

European tax policy

Ivanovski’s academic research is centered around tax and EU State aid rules, specifically the way State aid rules apply to individual tax deals by national authorities.[8] He is a frequent commentator on European tax rulings,[9] such as Apple's EU tax dispute, on VAT[10] and tax fraud[11] as well as questions of tax transparency, such as de:Public Country-by-Country-Reporting.[12]

Advising on the prospective accession of his home country North Macedonia to the EU, Ivanovski insisted on the importance of transparency in providing state subsidies to companies and on committing to sustainable investment policies.[13]

Ethics for tax advisors

Ivanovski is a member of the European Commission Platform for Tax Good Governance, as independent expert on tax policy.[14][7] He represents CFE Tax Advisers Europe in discussions on sustainable green transition.[15]

In 2022, Ivanovski coined the phrase “grey zone” in the conversation on the need to regulate the tax advisors’ profession. He put forward that it would not be sufficient for the European Union to outlaw blatantly illegal misconduct because tax planning takes place in such grey zones.[4] Ivanovski raised the question of important national differences within the EU in the attitude of citizens to tax.[16] He has been advocating in favor of ethical standards to be set for the tax advisors’ profession and to be included in the university program forming tax advisors.[17]

References

  1. ↑ venco.d (September 3, 2020). "Macedonian lawyers can take transfer test to practice in England, Wales". NetPress. Retrieved December 27, 2022.
  2. ↑ "State aid, intra-group transfers and cappuccinos". Lexis PSL. October 26, 2015. Retrieved December 27, 2022.
  3. ↑ "Евроинтеграцијата „оди" на избори" [European integration "goes" to elections]. Nezavisen Vesnik (in Macedonian). January 9, 2024. Retrieved January 13, 2024.
  4. 1 2 Thompson, Matt (April 28, 2022). "Tax Pros Cautious About EU Tax Advisers Regulation". Law360. Retrieved December 27, 2022. Ivanovski introduced the idea of a "black zone" and a "gray zone" when it comes to the giving of tax advice.
  5. ↑ "Interaction of EU State Aid and Taxation: The Principle of Equal Treatment in Fiscal State Aid Law". Queen Mary University of London. Retrieved January 13, 2023.
  6. ↑ "Regulating intermediaries to ensure a fair and user-friendly tax system". European Parliament. April 25, 2022. Retrieved December 24, 2022.
  7. 1 2 Milevska, Tanja (May 25, 2020). "Ивановски за МИА: Во постковид-фазата клучни ќе бидат зелените инвестиции" [Ivanovski for MIA: Green investments will be key in post-covid phase]. MIA (in Macedonian). Brussels. Retrieved December 27, 2022.
  8. ↑ "Aleksandar Ivanovski". LexisNexis. Retrieved December 27, 2022.
  9. ↑ Haines, Anjana (February 14, 2019). "EU court rules Belgian excess profits tax regime is not state aid". International Tax Review. Retrieved December 27, 2022. Aleksandar Ivanovski, tax policy manager at CFE Tax Advisers Europe, said the ruling does not invalidate the EC's interpretation of EU law that constrains governments in granting state aid via tax breaks.
  10. ↑ Тим (May 25, 2020). "Ивановски: Во пост-ковид фазата клучни ќе бидат зелените инвестиции". 24 TV (in Macedonian). Retrieved January 3, 2023.
  11. ↑ Collection of Policy Papers (PDF) (Report). Skopje: European Policy Institute (EPI). April 24, 2013.
  12. ↑ Thompson, Matt (September 24, 2021). "8 EU Countries Challenge Status Of Public Tax Reporting Law". Law360. Retrieved December 27, 2022.
  13. ↑ "Ivanovski: Në fazën pas pandemisë, kyçe do të jenë investimet e gjelbra". Bota Sot (in Albanian). Kosovo. May 25, 2020. Retrieved January 3, 2023.
  14. ↑ "Aleksandar Ivanovski" (PDF). European Parliament. Retrieved December 27, 2022.
  15. ↑ "Global Business Tax Update". AmCham Luxembourg. January 14, 2022. Retrieved December 27, 2022.
  16. ↑ "Wyman Symposium: the challenge of regulating tax services". ICAEW. November 9, 2022. Retrieved January 3, 2023.
  17. ↑ "We zijn er bijna" [We are almost there]. Brussels Peil (in Dutch). August 28, 2022. Retrieved December 27, 2022.
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