We train revenue services to make their communities fairer. Tax are human rights. We are humans trying to make tax right, for all. Our ecosystem contains experts on development aid, a vast array of tax matters and education.

Lyla Latif, Phd

Lyla Latif comes from a mixed legal practitioner and academic background, she has worked with governments, law firms, NGOs, think tanks and universities in Africa, Germany, Israel, the UK and the USA. She has advised the Future Generations Commissioner for Wales, UNCTAD, European Commission’s Directorate for Research and Innovation, WHO, the Kenyan and German Parliaments as well as several NGOs. Lyla holds a first class LLB and LLM in Public Finance and Financial Services Law from the University of Nairobi, and an MA in Development and Governance from the University of Duisburg Essen in Germany. She has trained with Muenster University and Leiden Law School on International Taxation, and on Health Rights Litigation with Georgetown Law, USA.

Premkumar Baldewsing

Premkumar Baldewsing

Premkumar Baldewsing  is a very experienced international tax trainer. He has extensive experience in the (inter)national tax arena, including in senior tax functions within the financial industry sector, the Big Four, law firms and knowledge institutions. Prem has been a senior registrar at the Tax Chamber of the Court of Appeal in The Hague for four years. He is currently a member of the Dutch association for tax science, an extraordinary member of the Dutch association of tax advisers and a member of the Dutch association of international tax law.

Garry Dagg

Garry Dagg is a specialist in training and leading seminars with different cultural perspectives, using a wide knowledge of the most appropriate technology platforms to deliver the best training, collect the most useful feedback and to engage all participants in shared learning. A passionate educational leader, highly skilled in developing engaging seminars, workshops  and curricula, efficient in understanding issues’ core needs and matching it with possible tools – online and relational – to nurture participants’ capacities.

Cecilia Abigail

Cecilia Abigail is the office manager of Capabuild. She was born in Jakarta, Indonesia and spent most of her working life in Indonesia, one of the main countries that Capabuild is working with. She graduated from the London School of Public Relations in Jakarta in 2009. After her graduation she has worked for several large multinationals, whilst also gaining experience in promoting sustainable entrepreneurship. Upon her arrival in The Netherlands in 2020, she commenced her work with Capabuild. Her culturally and linguistically diverse background adds immense value to our team.

Mercy Mbithi

Mercy Mbithi until recently she was the transfer pricing auditor and trainer at Kenya Revenue Authority. Since March 2024 she is the full time with ATAF as a Transfer Pricing Specialist handling Technical assistance to member countries, Standard setting in Global Processes as well as Capacity building. She is one of Capabuild’s most experienced expert presenter. She is an experienced Tax Expert and Economist with a demonstrated history of working in the international trade and development industry. Skilled in Transfer Pricing tax audits, Revenue mobilization, Policy Analysis, Analytical Skills, and Customer Service. Strong accounting professional with 2 Master’s Degrees focused in Finance from Strathmore University and International Tax Policy and administration from Berlin School of Economics and Law.

Bosire Nyamori

Bosire Nyamori is Chairperson of CFS, and lectures at the School of Law, University of Nairobi. He holds a Bachelor of Laws degree from the University of Nairobi and a Master of Laws degree from the University of Auckland.  He previously taught at Massey University, New Zealand and Jomo Kenyatta University of Agriculture and Technology. He has worked as a tax adviser at Deloitte & Touche and PWC and practiced commercial and tax law at Iseme, Kamau & Maema Advocates in Nairobi. He is a member of the Law Society of Kenya and the Institute of Certified Public Accountants of Kenya. Although his principal research focus is tax law, he has a continuing interest in: budget policy and law; the interaction between law and accounting; and international economic law, with particular focus on regulation of investments.

Gitte Heij

Chair of the Executive Board of Capabuild

Gitte Heij (PhD Law, MA Tax Law, University of Groningen) started her career with ING Bank before moving into research and advisory work for governments and companies around the world. For over 20 years she worked on a wide range of tax and investment projects and public/fiscal policy initiatives in the Asian region. Most of her work has been with Ministries of Finance in the Asian region funded by multilateral and bilateral aid agencies. She is a passionate futurist and an experienced trainer/ teacher affiliated with Murdoch University and the Asian Law Centre at Melbourne University. She is an active member of the OECD Government Foresight Community Network and the International Public Sector Foresight Network. She has published extensively on tax & investment and the politics of tax law reform in the Asian region.

Jan van Trigt

Executive Board member Capabuild

Jan van Trigt studied economics and tax at the Erasmus University Rotterdam before starting his career with the Dutch Revenue Service. In 1989 he joined the tax practice of Arthur Andersen which transferred into Deloitte in 2002. He worked for many clients active in international business and served in many significant leadership roles within Andersen and Deloitte in the Netherlands, in EMEA and at a global level. Jan has a broad range of interests and has proven track record in leading small and large groups of professionals with a variety of specialisms. Jan left Deloitte in 2018 and he is now active in (non tax) advisory work for a small and larger organisations, amongst others on management topics and energy transition. Jan has a passion for public policy and business. He is executive board member of Capabuild. He combines his 30 years experience in the world of tax, international business and management.

Martina Kampmann

Supervisory Board

Martina Kampmann is an experienced development policy specialist and futurist, with academic background of political science, socio-economic geography and history (Master of Arts from Ludwig-Maximilian University of Munich). She was working for many years at a German international cooperation agency with emphasis on capacity development and she was a senior manager at an international organisation based in Paris. She is now part of a Strategic Foresight consultancy (4Sing GmbH) and of other international networks, promoting participative future strategy development, experimenting also with serious virtual games. Martina heads a working group for anti-corruption mechanisms of multinational enterprises on responsible business conduct (Transparency International Germany). She is a passionate system-thinker, and advocates for sustainable ecosystem transformation. The Capabuild Foundation is an extraordinary initiative, supporting countries’ tax academies and tax programmes in a joint learning process, in full self-determination and therewith increasing tax revenues as well as improving their investment climate. It contributes to the SDG, and on the long-run helps reducing inequality as well as aid dependency.

Attiya Waris

Chair of the Executive Board of Capabuild

Professor Waris is Deputy Principal, College of Humanities and Social Sciences; Director of Research and Enterprise and Associate Professor of Fiscal Law at the Law School, University of Nairobi in Kenya and Chairperson, Committee on Fiscal Studies. She holds a PhD in Tax Law and Development from Lancaster University, UK and two Master of Laws one in Human rights and Democratisation in Africa from the University of Pretoria in South Africa and another in Business and Commercial Law from the University of London. I hold an Undergraduate Law degree from the University of Nairobi. She is both a DAAD scholar and a scholar of the European Union. Professor Waris is an Advocate of the High Court of Kenya and a member of the Chartered Institute of Arbitrators (UK) and a Certified Public Secretary (Kenya). She comes from a strong mixed practitioner and academic background having worked in several countries in Africa in various diverse institutions including law firms, Non-Governmental Organisations as well as the United Nations International Criminal Tribunal for Rwanda. She specialises in tax policy and legislation and its analysis in research as well as in its practical analysis and application within the context of negotiations with revenue authorities and before tribunals and the judiciary in Africa.

Theo Groeneveld

External Governance Advisor

Mr Groeneveld studied notarial and tax law in Leiden and was a justice in the Court of Appeal in The Hague since 2010. Before that he was, among other things, a member of the Council for the Judiciary and advocate-general with the Supreme Court of the Netherlands (Tax Division). In 2011 he was appointed as justice in the Supreme Court of the Netherlands. The Supreme Court of the Netherlands, officially the High Council of the Netherlands, is the final court of appeal in civil, criminal and tax cases in the Netherlands. Since his retirement in 2018, he provides advisory services and mediation services.

Joos Beerepoot

Supervisory Board

Mr Beerepoot commenced his career with the Dutch tax authorities working as a tax inspector in 1982.  In 1987 he became a tax adviser in Dutch and international tax law, working in the Netherlands and Hungary. In 2000 he moved to Unilever, where he became Head of Group Tax. During this time,  he was part of a  working group on Tax and Development comprising of  businesses, NGO’s and the Dutch government. He also  participated and in an ad hoc task force Tax and Development of the OECD. In 2013 he moved to ABN AMRO as Managing Director Group Taxation, from which position he retired in December 2023. Jos was General Treasurer of International Fiscal Association, member of the Board of the Dutch Society of Tax Law, and member of the jury of the Dutch dissertation award and served as a member of various supervisory committees. He was a longstanding member of the tax committee of the Dutch employer organisation VNO-NCW and participated in the drafting and monitoring of the Dutch Tax Governance Code.

Martin Bergwerff

Martin Bergwerff career started in 1984, when he was hired by the Dutch tax administration. As tax inspector he gained vast experience in the field of corporate income tax, transfer pricing, international (tax) structures, dividend taxation, tax policies and the application and interpretation of international tax treaties. Between 1993 and 2006 he worked for the Dutch Ruling-/APA-/ATR-team of the Rotterdam tax office. From 2001 – 2006, he was responsible for the implementation of the new APA-/ATR policy that was launched on 30 March 2001. In the year 2006 as tax adviser at Hamelink & Van den Tooren NV, he has rendered (international) tax advice services to MNE’s, obtained various types of tax rulings with the Dutch tax authorities. He continued his professional career at the OECD in Paris in the position of Senior Tax Adviser to the Tax Inspectors Without Borders initiative of the Tax and Development program in co-operation with the UNDP. In August 2018, He started to work for the International Monetary Fund, being hired as Resident Revenue Advisor to serve the Moldovan Revenue Service.