Research Output 1995 2019

2016

Geen opname niet-belastingplichtige holding in fiscale eenheid btw

van Norden, G-J., 2016, No. 14/01003 / ECLI:NL:HR:2015:2498, Sep 11, 2015. (FED; vol. 2016, no. 10)

Research output: Memorandum/expositionCase noteScientific

36 Downloads (Pure)

Genome-wide association study of lifetime cannabis use based on a large meta-analytic sample of 32330 subjects from the International Cannabis Consortium

Stringer, S., Minica, C. C., Verweij, K. J. H., Mbarek, H., Bernard, M., Derringer, J., van Eijk, K. R., Isen, J. D., Loukola, A., Maciejewski, D. F., Mihailov, E., van der Most, P. J., Sanchez-Mora, C., Roos, L., Sherva, R., Walters, R., Ware, J. J., Abdellaoui, A., Bigdeli, T. B., Branje, S. J. T. & 60 others, Brown, S. A., Bruinenberg, M., Casas, M., Esko, T., Garcia-Martinez, I., Gordon, S. D., Harris, J. M., Hartman, C. A., Henders, A. K., Heath, A. C., Hickie, I. B., Hickman, M., Hopfer, C. J., Hottenga, J. J., Huizink, A. C., Irons, D. E., Kahn, R. S., Korhonen, T., Kranzler, H. R., Krauter, K., van Lier, P. A. C., Lubke, G. H., Madden, P. A. F., Magi, R., McGue, M. K., Medland, S. E., Meeus, W. H. J., Miller, M. B., Montgomery, G. W., Nivard, M. G., Nolte, I. M., Oldehinkel, A. J., Pausova, Z., Qaiser, B., Quaye, L., Ramos-Quiroga, J. A., Richarte, V., Rose, R. J., Shin, J., Stallings, M. C., Stiby, A. I., Wall, T. L., Wright, M. J., Koot, H. M., Paus, T., Hewitt, J. K., Ribases, M., Kaprio, J., Boks, M. P., Snieder, H., Spector, T., Munafo, M. R., Metspalu, A., Gelernter, J., Boomsma, D. I., Iacono, W. G., Martin, N. G., Gillespie, N. A., Derks, E. M. & Vink, J. M., 29 Mar 2016, In : Translational Psychiatry. 6, e769.

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File

Good tax governance and transparency: A matter of ethical motivation

Jallai, A-G. & Gribnau, H., 2016, SSRN, 17 p.

Research output: Working paperOther research output

Governance
Tax
Tax planning
Transparency
Morality

Het tandarts-lease-arrest

Essers, P., 2016, Systeem en symmetrie (Bavinck-bundel). Maas, C. & Pieterse, L. J. A. (eds.). Deventer: Wolters Kluwer, p. 101-106 6 p.

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

Het Technolease drama: Eens maar nooit weer?

Essers, P., 2016, Deventer: Wolters Kluwer. 204 p.

Research output: Book/ReportBookScientific

Hoofdzaken vennootschapsbelasting, 11e herz. druk

Stevens, S., Elsweier, F. & van der Geld, J., 2016, Kluwer.

Research output: Book/ReportBookProfessional

Indirect gehouden belang en de bedrijfsopvolgingsfaciliteiten

van Vijfeijken, I., 2016, 2 p.. No. BNB 2016/167, Apr 15, 2016. (BNB; vol. 64, no. 16)

Research output: Memorandum/expositionCase noteProfessional

Intelligent cars inc. Governance principles to build a disruptive company

Vermeulen, E., Fenwick, M. & Hisatake, M., 14 Aug 2016, 41 p. (TILEC Discussion Paper; vol. 2016-025).

Research output: Working paperDiscussion paperOther research output

Governance
Car
Car industry
Business organization
Company growth

International - good tax governance and transparency: A matter of reputation or ethical motivation

Jallai, A-G., Gribnau, H. & Bakker, A., 18 Feb 2016, In : Derivatives & Financial Instruments. 18, 1, p. 3-24 22 p.

Research output: Contribution to journalArticleProfessional

Jan van der Geld als de Johan Cruijff van de fiscale wereld

Essers, P., 2016, Van der Geldbundel. Dusarduijn, S. M. H., Gribnau, J. L. M. & Elsweier, F. J. (eds.). Tilburg: Tilburg University, p. 179-183 5 p.

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

Koester serendipiteit en voorkom een filter bubble!

Essers, P., 2016, In : Weekblad Fiscaal Recht. 2016, 7142, p. 616-617 2 p., WFR 2016/92.

Research output: Contribution to journalArticleProfessional

Kogel is door de kerk: Exit pensioen in eigen beheer

Translated title of the contribution: Ball is cast: End pension of entrepreneurStaats, G., Nov 2016, In : PM: Pensioen magazine. 2016, 11, p. 12-15 4 p.

Research output: Contribution to journalArticleProfessional

218 Downloads (Pure)

Kroniek belastingen en mensenrechtenverdragen 2014-2015

Pauwels, M., 2016, In : NJCM-bulletin. 41, 1, p. 19-43 25 p.

Research output: Contribution to journalArticleScientific

Open Access
File

Leegwaarderatio Successiewet is onverbindend

van Vijfeijken, I., 13 Dec 2016, 2 p.. No. BNB 20016/234, Sep 23, 2016. (BNB; vol. 2016, no. 234)

Research output: Memorandum/expositionCase noteScientific

Legitimacy of tax claims of developing countries on interest and royalties of MNEs

Kemmeren, E., 24 Oct 2016, Practical problems in European and International tax law: Essays in hounour of Manfred Mössner. Jochum, H., Essers, P., Lang, M., Winkeljohann, N. & Wiman, B. (eds.). Amsterdam: IBFD, p. 163-185 23 p.

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

Naar een Europese vennootschapsbelasting

Russo, R., 30 Sep 2016, Van der Geld bundel: opstellen aangeboden aan prof.dr. J.A.G. van der Geld. Dusarduijn, S., Gribnau, H. & Elsweier, F. (eds.). Deventer: Kluwer, p. 99-105 6 p.

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

Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override

Kemmeren, E., 1 Apr 2016, Tax Treaty Case Law around the Globe 2015. Lang, M., Rust, A., Owens, J., Pistone, P., Schuch, J., Staringer, C., Storck, A., Essers, P., Kemmeren, E. & Smit, D. (eds.). Amsterdam/Wien: IBFD/Linde, p. 141-158 18 p.

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

Nieuwe voorstellen CG: Fiscaal relevant?

Russo, R., 2 Jun 2016, In : Weekblad voor fiscaal recht. 7147, 7147, p. 784-792 9 p.

Research output: Contribution to journalArticleScientific

noot bij conclusie AG 010716 15/04483

Russo, R., 15 Sep 2016, In : NL Fiscaal. 2016, -1, p. 21-22 2 p., NLF 2016:0033.

Research output: Contribution to journalArticleProfessional

Noot bij HR, 12 augustus 2016, BNB 2016/211 (Werkruimte in gehuurde woning; als ondernemingsvermogen geëtiketteerd huurrecht)

Essers, P., 2016, 2 p.. No. 15/01994, No. ECLI:NL:HR:2016:1899, Aug 12, 2016. (BNB; vol. 2016, no. 211)

Research output: Memorandum/expositionCase noteScientific

Noot bij HR, 22 april 2016, BNB 2016/158 (Economisch eigendom bij leasing)

Essers, P., 2016, 3 p.. No. 15/04185, No. ECLI:NL:HR:2016:702, Apr 22, 2016. (BNB; vol. 2016, no. 158)

Research output: Memorandum/expositionCase noteScientific

noot bij HR 030616

Russo, R., 31 Aug 2016, In : Fiscaal weekblad FED. 2016, 16-17, p. 21-22 2 p., Fed 2016/88.

Research output: Contribution to journalArticleScientific

noot bij HR 160916

Russo, R., 6 Oct 2016, In : NL Fiscaal. 1, 1, p. 8-9 1 p., NLF 2016/0176.

Research output: Contribution to journalArticleScientific

Noot Intrekking ANBI-status met terugwerkende kracht

van Vijfeijken, I., 25 May 2016, 2 p.. No. BNB 2016/107, Mar 04, 2016. (BNB; vol. 64, no. 11)

Research output: Memorandum/expositionCase noteProfessional

Onderscheid eigen en vreemd vermogen in de Europese btw

van Norden, G-J., 2016, Van der Geld bundel. Tilburg: Tilburg Unuiversity, p. 231-237

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Over de jas, de koffer, pensioenfondsen en Vpb

Starink, B., 2016, Van der Geldbundel: Opstellen aangeboden aan prof. dr. J.A.G. van der Geld ter gelegenheid van zijn afscheid op 30 september 2016 als Hoogleraar Belastingrecht aan het Fiscaal Instituut Tilburg, Tilburg University. Wolters Kluwer, p. 105-109 5 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

566 Downloads (Pure)

Personele eenheid van behandeling en uitspraak. Over HR 31 oktober 2014 (ECLI:NL:HR:2014:3076)

Pauwels, M. & De Haan, J. P., 2016, In : Tijdschrift voor civiele rechtspleging. p. 1-7 7 p.

Research output: Contribution to journalArticleProfessional

File

Persoonlijke aansprakelijkheid bestuurders voor onvoldoende IT-governance

Weterings, W., 2016, In : Aansprakelijkheid, verzekering en schade. 4, p. 209-211

Research output: Contribution to journalEditorialScientificpeer-review

132 Downloads (Pure)

Position paper ‘Fiscale Constructies’ ten behoeve van de expertmeeting met de Tweede Kamer der Staten Generaal

Kemmeren, E., 12 Sep 2016, 11 p. Tilburg

Research output: Other contributionOther research output

File

Regelmaat brengt rust: Oudedagsvoorzieningen en financiële planning

Staats, G., Loonen, T. & Schepen, A., 1 Apr 2016, Financiële Planning: Inzichten uit Wetenschap en Praktijk. Federatie Financieel Planners, Baarn, p. 101-112 12 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Regulation tomorrow: What happens when technology is faster than the law?

Vermeulen, E., Fenwick, M. & Kaal, W. A., 4 Sep 2016, 29 p. (TILEC Discussion Paper; vol. 2016-024).

Research output: Working paperDiscussion paperOther research output

New business
Innovation
Disruptive technology
Status quo
Technological innovation

Report on the 2016 conference Tax Treaty Case Law Around the Globe

van Hulten, M. & Jallai, A-G., 2016, In : Intertax. 44, 11, p. 859-867

Research output: Contribution to journalArticleScientificpeer-review

case law
taxes
treaty
taxation
jurisdiction

RJ uiting: Ontwerp-richtlijnen pensioenvoorziening dga's

Russo, R., 15 Dec 2016, In : NL Fiscaal. 11, 2016/11, p. 15-16 2 p., NLF 2016/0762.

Research output: Contribution to journalArticleProfessional

Samengevoegd voortgezet algemeen volwassenen onderwijs onder onderwijsvrijstelling

van Norden, G-J., 2016, No. 14/02281, Jan 22, 2016. (FED; vol. 2016, no. 35)

Research output: Memorandum/expositionCase noteScientific

Schenken van aanmerkelijkbelangaandelen aan werknemers

Hoogeveen, M., 15 Dec 2016, In : Weekblad Fiscaal Recht. 145, 7172, p. 1578-1592 15 p., 2016/250.

Research output: Contribution to journalArticleScientificpeer-review

Seven ‘corporate venturing’ strategies to foster innovation (and create an environment for long-term growth)

Vermeulen, E. & Fenwick, M., 14 Aug 2016, 29 p. (TILEC Discussion Paper; vol. 2016-023).

Research output: Working paperDiscussion paperOther research output

Long-term growth
Innovation
Corporate venturing
Start-ups
Entrepreneurs

Source versus residence state taxation of cross-border pension payments: Trouble shared is trouble halved

Starink, B., Feb 2016, In : Intertax. 44, 1, p. 6-13 8 p.

Research output: Contribution to journalArticleScientificpeer-review

Stappenplan voor fiscaal duurzaam beleid

Starink, B., 2016, In : Pensioen Pro. 2016, p. 42 1 p.

Research output: Contribution to journalArticlePopular

State of play in respect of the Skandia America Corporation Case

van Norden, G-J., 2016, In : EC Tax Review. 2016, 4

Research output: Contribution to journalArticleScientific

Taxable and non-taxable transactions

van Kesteren, H., 2016, CJEU recent developments in value added tax 2015. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Raponi, D. (eds.). Vienna: Linde Verlag, p. 2015-232 27 p. (Series on International Tax Law).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

case law
transaction
413 Downloads (Pure)

Tax assurance: Nexiology in taxation?

Russo, R., 4 Nov 2016, tilburg: Tilburg University. 23 p.

Research output: Book/ReportInaugural speechOther research output

File

Tax risks: A dynamic interplay between financial and tax accounts

Essers, P., 2016, Practical problems in European and international tax law: Essays in honour of Manfred Mössner. Jochum, H., Essers, P., Lang, M., Winkeljohann, N. & Wiman, B. (eds.). Amsterdam: IBFD, p. 35-54 20 p.

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

Tax treaty case law around the globe 2015

Essers, P., 2016, Amsterdam-Wenen: IBFD. (Series on International Law; vol. 97)

Research output: Book/ReportBook editingScientific

110 Downloads (Pure)
Open Access
File

The Netherlands I: Personal circumstances of a non-resident taxpayer with income from the Netherlands and Switzerland (Case C-283/15 [X.])

Kemmeren, E., 2016, CJEU - Recent Developments in Direct Taxation 2015 (2016). Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Vienna: Linde Verlag, p. 121-150 30 p. (Series on International Tax Law; vol. 100).

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

The potential positive effects of captive insurance companies on efficiency and moral hazard within a group of companies

Weterings, W., 2016, In : Corporate Ownership and Control. 13, 2, p. 487-493 7 p.

Research output: Contribution to journalArticleScientificpeer-review

The tax consultant as public officer and confidential advisor: Contribution to the VII. International Symposium of Fiscal Law, 'An Occupational Group in Purgatory: Tax Consultants, Istanbul Kultur University, Istanbul, 6 April 2016

Essers, P., 2016, VII. International Symposium of Fiscal Law, 'An Occupational Group in Purgatory: Tax Consultants, Istanbul Kultur University, Istanbul, 6 April 2016. 15 p.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

Three remarkable state aid cases: Technolease, group interest box and starbucks

Essers, P., 2016, Aiuti di Stato Fiscale e Giurisdizioni Nazionali: Problemi Atuuali. Bari: Cacucci Editore, p. 203-215 13 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific