Fiscal Institute Tilburg (FIT)

Research Output 1988 2020

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2020

Global tax justice: Who's involved?

Peters, C., 2020, (Accepted/In press) Ethics and Taxation. Van Brederode, R. (ed.). Singapore: Springer Nature, 23 p.

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

taxes
justice
governance
decision-making process
pluralism

Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?

Peters, C., 2020, (Accepted/In press) Tax Treaty Case Law Around the Globe 2019. Kemmeren, E. & Lang, M. (eds.). Amsterdam: IBFD

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

2019

Aircraft leasing on a bareboat charter basis: The meaning of industrial equipment in the royalty definition

Garcia Anton, R., 10 Jun 2019, Tax Treaty Case Law Around the Globe 2018 . IBFD, p. 255-264 14 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Belastingheffing over pensioenuitkeringen in grensoverschrijdende situaties

Starink, B., Jan 2019, Pensioen en de belangrijkste toekomstvoorzieningen. 10 ed. SDU-uitgevers, p. 397-418 21 p.

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

Data en de Europese belastingdiensten

Bomer, A., Kavelaars, P. (ed.), Albregtse, D. A., Merkx, M. M. W. D. & Weusten, M., 4 Feb 2019, Digitale belastingheffing: Waar moet belastingheffing plaatsvinden?. Rotterdam: Fiscaal Economisch Instituut Erasmus Universiteit, p. 13 - 25 13 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

De dochter van de dichter: Over ambivalente leestekens en woordloze rechtsficties

Dusarduijn, S., 2019, Wegen der vrijheid: Liber amicorum voor Willem Witteveen. Elion-Valter, C., Van Klink, B. & Taekema, S. (eds.). Den Haag: Boom juridisch, Vol. 1. p. 267-276 10 p.

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

File

Equal tax treatment of legal forms for businesses in international tax law: A new dawn for international taxation

Essers, P., Jul 2019, International taxation in a changing landscape: Liber amicorum in honour of Bertil Wiman. Monsenego, J. & Bjuvberg, J. (eds.). Alphen aan den Rijn: Kluwer Law International BV, p. 69-83 15 p.

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

Evaluatie van art. 8b Wet VPB 1969

Peters, C., 2019, De Toekomst van de Vennootschapsbelasting: Lessen uit 50 Jaar Wet VPB 1969. Stevens, A. J. A. & Van de Streek, J. L. (eds.). Deventer: Wolters Kluwer, p. 243-255

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

Hinken op twee gedachten: Over de rechtsgrond(en) van de Wet VPB 1969

Elsweier, F. & Boer, K., 1 Jun 2019, De Toekomst van de Vennootschapsbelasting: Lessen uit 50 Jaar Wet VPB 1969. Deventer: Kluwer, p. 31-46

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

If we need a destination-based corporate income tax, do we also need a production-based consumption tax?

Kemmeren, E., 2019, International Taxation in a Changing Landscape - Liber Amicorum in Honour of Bertil Wiman. Monsenego, J. & Bjuvberg, J. (eds.). Alphen aan den Rijn: Kluwer Law International, p. 147-164 18 p.

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

Corporate income tax
Consumption tax
Destination
Tax
Tax system

Netherlands: unilateral changes in exit taxation of annuities and pensions: Tax treaty override?

Kemmeren, E., 2019, Tax Treaty Case Law Around the Globe 2018. Kemmeren, E. C. C. M., Essers, P., Smit, D. S., Öner, C., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Amsterdam/Vienna: IBFD/Linde, Vol. 112. p. 175-201 27 p. (Series on International Tax Law; vol. 112).

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

pension
taxation
taxes
treaty
Netherlands

Risk management, internal control and cooperative compliance in taxation

Russo, R., 1 May 2019, The Future of Risk Management, volume I: Perspectives on Law, Healthcare, and the Environment.. De Vincentiis, P., Cerrato, S. & Culasso, F. (eds.). Cham, Switzerland: Palgrave/MacMillan, p. 329-350 21 p.

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

Tax
Risk management
Taxation
Internal control
Italy

The EU and US relationship: Is the EU legal bridge safe?

Garcia Anton, R., 1 Mar 2019, The EU and US relationship: is the EU legal Bridge Safe? in A. Martin Jimenez (ed) The External Strategy of the EU, (IBFD, 2019). Jimenez, A. M. (ed.). Amsterdam: IBFD, p. 327-357

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

The EU Notion of Legitimate Expectations: What Role for National Judges?

De Pietro, C., 2019, New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control. De Pietro, C. (ed.). Wolters Kluwer, Vol. 64. p. 103-116 (EUCOTAX Series on European Taxation).

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

The legitimacy of EU fiscal state aid control: What is your legitimation narrative?

Peters, C., 2019, New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control. De Pietro, C. (ed.). Alphen aan den Rijn: Kluwer Law International BV, p. 5-30 26 p. (EUCOTAX Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Vijftig jaar deelnemingsvrijstelling: De impact van de internationale fiscale klimaatsverandering op de deelnemingsoase

Hofman, A. & Brandsma, R. P. C. W. M., 2019, De Toekomst van de Vennootschapsbelasting: Lessen uit 50 Jaar Wet VPB 1969. Wolters Kluwer, p. 281-295 15 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2018

50 jaar formeel belastingrecht

van Hout, D., 18 Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs; Opstellen uitgegeven ter gelegenheid van het 50-jarig bestaan van het Fiscaal Instituut Tilburg. van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 165-176 12 p.

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

25 Downloads (Pure)

50 jaar heffing van belasting over schenkingen en erfrechtelijke verkrijgingen

van Vijfeijken, I. & Gubbels, N., 2018, Jubileumbundel FIT: 50 jaar onderwijs en onderzoek. Tilburg University, p. 211-226 16 p.

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

File

50 jaar onderwijs op het Fiscaal Instituut Tilburg

Peters, C. & Staats, G., Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg 50 jaar onderzoek, 50 jaar onderwijs: Opstellen uitgegeven ter gelegenheid van het 50-jarig bestaan van het Fiscaal Instituut Tilburg. van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Prisma Print, Tilburg University, p. 77-90

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

50 jaar onderzoek door het Fiscaal Instituut Tilburg: De Tilburgse Fiscale School

Kemmeren, E., 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs; Opstellen uitgegeven ter gelegenheid van het 50-jarig bestaan van het Fiscaal Instituut Tilburg. van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 59-76

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

50 jaar vennootschapsbelasting

Translated title of the contribution: 50 years of Dutch corporate income taxvan Hulten, M., van der Burgt, B., Rijff, L., Elsweier, F., Stevens, S., Hofman, A. & Stevens, T., 18 Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs. Tilburg: Prisma Print, Tilburg University, p. 127-145

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

50 jaar winst uit onderneming in de Inkomstenbelasting

Russo, R., 18 Dec 2018, Jubileumbundel FIT 50 Jaar Onderwijs en Onderzoek: Opstellen Uitgegeven ter Gelegenheid van het 50-Jarig Bestaan van het Fiscaal Instituut Tilburg. Tilburg: Tilburg University, p. 118-126

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Anti-avoidance measures of general nature and scope GAAR and other rules - Turkey Report

Öner, C., 2018, IFA Cahiers: Anti-avoidance Measures of General Nature and Scope - GAAR and Other Rules. Rotterdam: International Fiscal Association - IFA, p. 769-787

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

taxes
Turkey
tax legislation
documentation
abuse

Commentary on chapter 6: Enhancing the legitimacy of EU tax policy and law

Gribnau, H., Aug 2018, European tax integration: Law, policy and politics. Pistone, P. (ed.). Amsterdam: IBFD, p. 211-246 36 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

tax law
tax policy
European Law
legitimacy
civil society

Data science and taxation

Russo, R., 28 Dec 2018, Research Handbook in Data Science and Law. mak, V., tjong tjin tai, E. & berlee, A. (eds.). Cheltenham: Edward Elger Publishing, p. 304-322

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

De Europese Unie en het belastingrecht

Dusarduijn, S., 1 Feb 2018, Inleiding belastingheffing ondernemingen en particulieren. 17 ed. Den Haag : SDU Fiscale & Financiele uitgevers, Vol. 1. p. 441-470 30 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

De grenzen aan estate planning

Hoogeveen, M. & Gubbels, N., 14 Jun 2018, CCB-vriendenbundel voor Ron: Opstellen aangeboden aan Ron van de Klashorst. [n.n.], p. 149-158 10 p. 1

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

Enkele temporele aspecten van de heffing van btw

van Norden, G-J., 2018, Ontroerend goed: Opstellen aangeboden aan prof. dr. R.N.G. van der Paardt. Albregtse, D. A. & Kavelaars, P. (eds.). 1 ed. Kluwer, p. 135-144 10 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Erfbelasting - rechtsgronden, tarieven en vrijstellingen: Met een pleidooi voor een andere heffing

van Vijfeijken, I., 2018, Voor wie is de erfenis: Over vrijheid, gelijkheid en familiegevoel. Amsterdam: vangennep Amsterdam, p. 43-62 20 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Fiscaal Instituut Tilburg 50 jaar: Een terugblik en vooruitblik

Essers, P., Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg - 50 jaar onderzoek, 50 jaar onderwijs: Opstellen uitgegeven ter gelegenheid van het 50-jarig bestaan van het Fiscaal Instituut Tilburg. Van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Fiscaal Instituut Tilburg, p. 11-29 19 p.

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

Het nationale vertrouwensbeginsel onder Europees vuur

Bomer, A., 9 Feb 2018, Ontroerend goed: Opstellen aangeboden aan prof. dr. R.N.G. van der Paardt. P. Kavelaars & D.A. Albregtse (eds.). Deventer: Wolters Kluwer, p. 39-47 8 p.

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

41 Downloads (Pure)

Het vijftigjarig bestaan van de draagkrachtgedachte in de inkomstenbelasting: Omzien in verwondering

Dusarduijn, S. & Hoogeveen, M., 18 Dec 2018, Jubileumbundel FIT: 50 jaar onderwijs en onderzoek. Van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 93-110 18 p.

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

Open Access
File

In 1968 was pensioen nog heel gewoon

Starink, B., Dietvorst, G., Visser, M. & Warren, J., Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderwijs en onderzoek. Tilburg: Tilburg University, Fiscal Institute, p. 227-242 16 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

International and European taxation over the past 50 years: Some landmark developments

van Hulten, M., Smit, D., Öner, C., Peeters, H-P. & Tsilimigka, K., 18 Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs. Tilburg: Prisma Print, Tilburg University, p. 147-164

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

International single taxation: A misguiding notion

Kemmeren, E. & De Lillo, F., Dec 2018, Single Taxation?. Wheeler, J. (ed.). Amsterdam: IBFD, p. 219-235

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

taxation
taxes
income

Legal aspects of behaviourally informed strategies to enhance tax compliance

Gribnau, H. & Boer, K., 2018, Tax and trust: Institutions, interactions and instruments. Goslinga, S., Lisette van der Hel-van Dijk, L., Mascini, P. & van Steenbergen, A. (eds.). Eleven International Publishing, p. 207-235 29 p.

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

taxes
equality
revenue
Netherlands
monitoring

Levensverzekeringen en pensioen en echtscheiding

Staats, G. & Baard, C. B. (ed.), Jun 2018, Compendium Echtscheiding. Baard, C. B., Coenraad, L. M., Staats, G. M. C. M. & Stollenwerck, A. H. N. (eds.). Den Haag: SDU, p. 417-471

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

78 Downloads (Pure)

Methodologie van het belastingrecht

Dusarduijn, S. & Gribnau, H., 18 Dec 2018, Jubileumbundel FIT: 50 jaar onderwijs en onderzoek. Van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 177-193 17 p.

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

Open Access
File

Micro data and policy evaluation at CPB

Douven, R., van Geest, L., Gerritsen, S., Jongen, E. & Lejour, A., 3 Oct 2018, Data-Driven Policy Impact Evaluation : How Microdata is Transforming Policy Design. Crato, N. & Paruolo, P. (eds.). Springer, p. 203-219

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

Open Access
structural policy
evaluation
structural model
value added
taxes

Netherlands: The impact on tax treaties of a legal fiction included in National Tax Law (the “customary wage rule”)

Kemmeren, E., 2018, Tax Treaty Case Law around the Globe 2017. Lang, M., Rust, A., Owens, J., Pistone, P., Schuch, J., Staringer, C., Storck, A., Essers, P., Kemmeren, E. C. C. M. & Smit, D. S. (eds.). Vienna: IBFD/Linde, Vol. 108. p. 285-312 28 p. (Series on International Tax Law; vol. 108).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

tax law
taxes
treaty
wage
Netherlands

Omzetbelasting:fundamentele uitdagingen voor de toekomst

van Kesteren, H. & van Norden, G-J., 2018, Jubileumbundel, FIT 50: 50 jaar onderwijs en onderzoek. van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 195-210 16 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Passing export hurdles with a little help of my friends

Lejour, A., 29 Jun 2018, Research Handbook for Economic Diplomacy. van Bergeijk, P. & Moons, S. (eds.). Cheltenham: Edward Elgar, p. 188-203

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

Open Access

Prikkelend belastingheffen: Over fiscale incentives en nudges

Gribnau, H., Sep 2018, Formeel en formidabel: Liber amicorum prof. dr. mr. R.E.C.M. Niessen. Meussen, G. & van den Broek, J. J. (eds.). Den Haag: SDU-uitgevers, p. 93-110 18 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Principles and characteristics of the CCTB after the relaunch

Russo, R., 2018, The EU Common Consolidated Corporate Tax Base: Critical Analysis. weber, D. & van der streek, J. (eds.). Alphen aan de Rijn: Kluwer Law International, p. 11-17 6 p.

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

State aid rules and the mechanisms against tax avoidance in the EU

Essers, P., 2018, Dolaysiz vergilerin dolanilmasiyla mücadelede türkiye ve avrupa birligi arasinda isbirligi stratejileri, vehups II, yillik kongresi. Basaran, Y., Berksoy, G., K. & D. (eds.). Istanbul: Onikilevha, p. 185-202 18 p.

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

Sustainable tax governance and transparency

Gribnau, H. & Jallai, A-G., 20 Oct 2018, Challenges in managing sustainable business: Reporting, taxation, ethics and governance . Arvidsson, S. (ed.). Zurich: Palgrave/MacMillan, p. 337-369 33 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Open Access
Governance
Tax
Transparency
Sustainability
Tax planning

Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

De Pietro, C., 2018, Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. Traversa, E. (ed.). IBFD, p. 77-90 (EATLP International Tax Series; vol. 16).

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

The arm’s length standard: A blind spot in the CC(C)TB proposal

Smit, D., 2018, The EU Common Consolidated Corporate Tax Base Critical Analysis. KLUWER LAW INT, p. 99-110

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

The limits of tax sovereignty imposed by the interpretation of supranational law

Garcia Anton, R., 1 Sep 2018, European Tax Integration: Law, Policy and Politics. Pistone, P. (ed.). 2018 ed. Amsterdam: IBFD, p. 463-484

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

The Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund

Kemmeren, E., 2018, CJEU - Recent Developments in Direct Taxation 2017 (2018). Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Vienna: Linde Verlag Wien, Vol. 110. p. 153-185 (Series on International Tax Law; vol. 110).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

withholding tax
foreign investment
Netherlands
tax law
Supreme Court