Research Output 1995 2020

2015

Introduction

Mc Cahery, J. A. & Bratton, W., 2015, (Accepted/In press) Institutional investor activism: Hedge funds and private equity, economics and regulation. UK: Oxford University Press, p. 1-35 35 p. 1

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Jaarwinstjurisprudentie leidt tot BEPS-achtige situaties

Essers, P., 2015, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2015, 43, p. 1-3 3 p., 2015/2752.

Research output: Contribution to journalArticleScientific

Kroniek pensioen & toekomstvoorzieningen: Kroniek jurisprudentie

van der Kamp, F., May 2015, In : Tijdschrift voor Familie- en Jeugdrecht. FJR 2015/30, p. 124-130 7 p.

Research output: Contribution to journalArticleProfessional

Legal business forms for joint ventures

Vermeulen, E. P. M. & Mc Cahery, J. A., 2015, (Accepted/In press) Law, Economics and Organization of Alliances and Joint Ventures.

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Lijfrenten in de Wet IB 2001

Staats, G., 2015, SDU. 152 p. (Fiscale Praktijkreeks)

Research output: Book/ReportBookProfessional

Nederland moet de CCTB steunen

Essers, P., 2015, In : Weekblad Fiscaal Recht. 2015, 7112, 1 p., 2015/1084.

Research output: Contribution to journalComment/Letter to the editorProfessional

New private equity models: How should the interests of investors and managers be aligned?

Mc Cahery, J. A. & Vermeulen, E. P. M., 2015, In : Journal of Financial Perspectives. 3, 1, p. 1-27

Research output: Contribution to journalArticleScientificpeer-review

Private equity
Investors
Managers
Industry
Inclusion

Noot bij HR, 10 juli 2015, BNB 2015/205 (Verhuizingskosten bij aanvang onderneming)

Essers, P., 2015, 2 p.. No. 13/04421, No. ECLI:NL:HR:2015:1778, Jul 10, 2015. (BNB; vol. 2015, no. 205)

Research output: Memorandum/expositionCase noteProfessional

Noot bij HR, 16 januari 2015, BNB 2015/90 (Interne compensatie; doorwerking naar boetegrondslag)

Essers, P., 2015, 2 p.. No. 13/05471, No. ECLI:NL:HR:2015:80, Jan 16, 2015. (BNB; vol. 2015, no. 90)

Research output: Memorandum/expositionCase noteProfessional

Noot bij HR, 17 oktober 2014, BNB 2015/23 en BNB 2015/24 (Geen afwaarderingsverlies wegens omvorming van landbouwgrond in bosgrond; landbouwvrijstelling, boekwaarde glasopstanden moet aan boekwaarde grond worden toegerekend)

Essers, P. H. J., 2015, 3 p.. No. 13/00765 en 13/01228, No. ECLI:NL:HR:2014:2978, Oct 17, 2014. (BNB; vol. 2015, no. 23 en 24)

Research output: Memorandum/expositionCase noteProfessional

Noot bij HR, 22 mei 2015, BNB 2015/177 (Nageheven accijnzen behoren tot de van aftrek uitgesloten kosten, nageheven omzetbelasting niet)

Essers, P., 2015, 1 p.. No. 14/02083, No. ECLI:NL:HR:2015:1259, May 22, 2015. (BNB; vol. 2015, no. 177)

Research output: Memorandum/expositionCase noteProfessional

Noot bij HR, 24 april 2015, BNB 2015/159 (Omkering en verzwaring bewijslast; administratieplicht; dubbele boekhouding)

Essers, P., 2015, 2 p.. No. 14/02808, No. ECLI:NL:HR:2015:1082, Apr 24, 2015. (BNB)

Research output: Memorandum/expositionCase noteProfessional

124 Downloads (Pure)

Onbelast uitkeren van dividend in geval van overlijden: Werking van art. 4.12a Wet IB 2001

Hoogeveen, M., Jul 2015, In : PE-Tijdschrift voor de bedrijfsopvolging. 2015, 3, p. 6-11 6 p.

Research output: Contribution to journalArticleProfessional

Overlijden en de eigen woning: Enkele fiscaal juridische aandachtspunten

van der Kamp, F., 20 Jun 2015, In : Vakblad Estate Planning. 2015-34, p. 19-25 7 p.

Research output: Contribution to journalArticleProfessional

Partners & een (on)gelukkig huwelijk met de KEW! Wordt vervolgd......

van der Kamp, F., 20 Feb 2015, In : Vakblad Financiële Planning. Februari 2015, 3 p.

Research output: Contribution to journalArticlePopular

Pensioenbeheer - van btw verzekerd

van Norden, G-J. & Euser, D., 2015, In : BTW brief. 2015, 1

Research output: Contribution to journalArticleProfessional

Pensionado's in Duitsland met in Nederland opgebouwde pensioenrechten in het nieuwe Verdrag Nederland-Duitsland

Essers, P., 2015, Ondenemend met pensioen (Dietvorstbundel). Starink, B. & Visser, M. (eds.). Deventer: Wolters Kluwer, p. 39-48 10 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Personal pensions in the EU

Staats, G., 2015, In : EC Tax Review. 24, p. 144-157 13 p.

Research output: Contribution to journalArticleScientificpeer-review

pension
EU
retirement
tax law
international law

Personal Pensions in the EU

Staats, G., 27 May 2015, Wolters Kluwer Law & Business. 393 p. (Eucotax)

Research output: Book/ReportBookScientific

Tax
Pensions
Sweden
Germany
Retirement

Piketty en Smith: Bien étonnés?

Translated title of the contribution: Piketty and Smith: Bien étonnés?Gribnau, J. L. M., 5 Mar 2015, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2015, 10, p. 1-5 5 p.

Research output: Contribution to journalArticleProfessional

Piketty en Smith: een bijzonder span?

Gribnau, J. L. M., Mar 2015, In : Algemeen Fiscaal Tijdschrift. 2015, 3, p. 4-10 7 p.

Research output: Contribution to journalArticleScientific

Preface to Articles 10 to 12

Kemmeren, E. C. C. M., 2015, Klaus Vogel on Double Taxation Conventions. 4 ed. Alphen aan den Rijn (The Netherlands): Kluwer Law International, Vol. I + II. p. 705-773 69 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Privaatrechtelijke waarborgen bij financieringsmodellen in de zorg

van der Sangen, G. J. H., 2015, (Accepted/In press) Financieringsvormen voor zorgondernemingen. Berden, B., Houwen, L. & Stevens, S. (eds.). 31 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

44 Downloads (Pure)

Promovendus aan het woord

Starink, B., 2 Apr 2015, In : Weekblad voor fiscaal recht. 7091, p. 486-487 2 p.

Research output: Contribution to journalArticleProfessional

Open Access
File

Recasting private equity funds after the crisis: The end of "Two and Twenty" and the emergence of co-investment and separate accounts

Mc Cahery, J. A. & Vermeulen, E. P. M., 2015, (Accepted/In press) Institutional Investor Activism: Hedge Funds and Private Equity, Economics and Regulation. Oxford: Oxford University Press, 17

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Rechtsbetrekking leidend voor btw-aftrek

van Norden, G-J., 2015, No. 13/06113, May 01, 2015. (FED; vol. 2015, no. 71)

Research output: Memorandum/expositionCase noteScientific

Rechtseconomie in het Ondernemingsrecht

Vermeulen, E. P. M., 2015, (In preparation) SDU.

Research output: Book/ReportBookScientific

Rechtvaardigheid en belastingen: filosofie en fiscaliteit

Translated title of the contribution: Justice and taxes: Philosophy and taxationGribnau, J. L. M., van Apeldoorn, L. C. J. & Verbeek, B., 2015, In : WFR. 2015, 7080, p. 93-103 11 p.

Research output: Contribution to journalArticleProfessional

Samenloop van verzekeringen

Weterings, W., 2015, Bespiegelingen op 10 jaar 'nieuw' verzekeringsrecht. van Tiggele-van der Velde, N. & Wansink, J. H. (eds.). Deventer: Wolters Kluwer, p. 199-214 15 p. Hoofdstuk 13. (Recht en Praktijk - Verzekeringsrecht).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Say on pay around the world

Thomas, R. S. & van der Elst, C., 2015, In : Washington University Law Review. 92, 3, p. 653-731 79 p., 3.

Research output: Contribution to journalArticleScientificpeer-review

Scanning the scope of Skandia

Cornielje, S. & Bondarev, I., 2015, In : International VAT Monitor. 26, 1, p. 17-21 5 p.

Research output: Contribution to journalArticleScientific

Schenk- en erfbelasting (cursus belastingrecht)

van Vijfeijken, I. & Gubbels, N., 2015, Deventer: Kluwer.

Research output: Book/ReportBookProfessional

Seis órgãos de governança corporativa que não podem ser ignoradas

Translated title of the contribution: Six components of corporate governance that cannot be ignoredMc Cahery, J. A. & Vermeulen, E. P. M., 2015, (Accepted/In press) In : Revista de Direto das Sociedades dos Valores Mobiliarios. 1, 2, 30 p.

Research output: Contribution to journalArticleScientificpeer-review

Sopora: A welcome landmark decision on horizontal comparison?

Kemmeren, E., 2015, In : EC Tax Review. 24, 4, p. 178-184 7 p.

Research output: Contribution to journalArticleScientificpeer-review

Specialised business courts: How to settle conflicts in international joint ventures

Vermeulen, E. P. M., 2015, (Accepted/In press) Contemporary Issues of National and International Negotiations. Zapata, A. (ed.). International Chamber of Commerce

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Strategic alliances and joint ventures: Law, economics and management

Vermeulen, E. P. M. & Mc Cahery, J. A., 2015, (In preparation) Cambridge University Press.

Research output: Book/ReportBook editingScientificpeer-review

Tax treatment of the business operations of foundations and government organizations that are subject to corporation tax: A comparison between the Netherlands and Germany

Stevens, S., 2015, Taxing German-Dutch cross-border business activities: A legal comparison with particular focus on the new bilateral tax treaty. Jochhum, H., Essers, P. H. J. & Englisch, J. (eds.). Institut für Finanz- und Steuerrecht

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Tax treaty override and the need for coordination between legal systems: Safeguarding the effectiveness of international law

De Pietro, C., 2015, In : World Tax Journal. 7, 1, p. 73-97 24 p.

Research output: Contribution to journalArticleScientificpeer-review

The European capital markets study: Estimating the financing gaps of SMEs

Mc Cahery, J., Lopez de Silanes, F., Schoenmaker, D. & Stanisic, D., 15 Jul 2015, Amsterdam: Duisenberg School of Finance. 179 p. (Duisenberg School of Finance; vol. 1, no. 3)

Research output: Book/ReportReportProfessional

Financing
Capital markets
Small and medium-sized enterprises
Loans
Equity

The future of venture capital in Europe: Applicable lessons from the United States

Vermeulen, E. P. M. & Park, B., 2015, The alternative investment fund managers directive : European regulation of investment funds. Zetzsche, D. (ed.). 2 ed. Wolters Kluwer Law & Business, (International Banking and Financial Law Series; vol. 20).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

The IPO market conundrum: Can we find solution before the bubble bursts?

Vermeulen, E. P. M., 2015

Research output: Non-textual formWeb publication/siteOther research output

The Netherlands: What Are the Right Comparators under Article 63 TFEU When Assessing a Dividend Withholding Tax Refund Claim? - Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Société Générale)

Kemmeren, E., 2015, ECJ-Recent Developments in Direct Taxation 2014. Lang, M., P. P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Vienna: Linde Verlag, Vol. 91. p. 121-168 48 p. (Series on International Tax Law).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

The Netherlands: National Report

Dusarduijn, S., 2015, The EC Interest Savings Directive. Vanistendael, F. (ed.). Amsterdam: IBFD, Vol. 4. p. 223/240 17 p. (EALTP International Tax Series; vol. 4).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

The radical changes made to Dutch tax regulations during the Second World War

Essers, P. H. J., 2015, Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty. Osnabruck: Institut fuer Finanz- und Steuerrecht, 79 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Understanding the éffect of corporate litigation in specialized business courts

Mc Cahery, J. & de Roode, A., 2015, (Accepted/In press) Oxford Handbook of Corporate Law. Ringe, G. & Gordon, J. (eds.). UK: Oxford University Press, (OUP Handbook Series).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Venture capital beyond the financial crisis, how corporate venturing boosts new entrepreneurial clusters (and assists governments in their innovation efforts)

Vermeulen, E. P. M. & Mc Cahery, J. A., 2015, Law, Economics and Organization of Alliances and Joint Ventures. Vermeulen, E. & McCahery, J. (eds.). Cambridge University Press

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Verantwoordelijkheid en aansprakelijkheid van bestuurders en toezichthouders van zorgondernemingen

Weterings, W., 2015, Financiering van zorginstellingen. Berden, B., Houwen, L. & Stevens, S. (eds.). Deventer: Vakmedianet, p. 255-282 27 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review