Aiki joined Grant Thornton Netherlands as a Senior manager. She brings with her more than 20 years of experience in international tax, including 15 years of experience in the field of indirect tax. She has worked for several international firms like Grant Thornton in Malaysia, Avalara in the UK, Deloitte in Belgium, KPMG, Ernst & Young and IBFD and has helped companies in their (cross-border) VAT and customs issues.
She has a wealth of experience advising on cross-border trade and international transactions / supply chains, managing Dutch and pan-EU VAT compliance as well as VAT automation. She has deep knowledge of VAT in several countries (e.g. the Netherlands, Estonia and GCC countries). She has completed many VAT reviews and due diligences. She has also done many private / advance ruling requests. In addition, she has VAT implementation experience from GCC and Malaysia.
She also has experience in building and up-dating tax technology solutions. She has provided content for VAT determination and compliance software when she worked at Avalara and Deloitte.
She has doctoral degree in the field of taxation. She also has done a lot of tax knowledge work, she published books, newsletters and articles on tax topics and gave many trainings. She founded, authored and/or edited the ‘European VAT Handbook’, ‘M&A Tax Fundamentals’, ‘Quick Reference to the Pan-European VAT Compliance’ and ‘Estonian Tax Policy in the Framework of the EU Integration’.
The Dutch government has published a proposal to implement the first phase of the EU’s VAT in the Digital Age package (ViDA).
On 26 January 2026, the Dutch Ministry of Finance published a report on the introduction of e-invoicing in the Neth-erlands. The report recommends that the Netherlands introduces e-invoicing not only for EU cross-border transac-tions, but also for domestic transactions.
Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.
