Photo of Daniël Smit

Daniël Smit

prof.dr.mr.

20062019
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Personal profile

Research interests

International and European Tax Law

Freedom of investment between the European Union and non-EU Member States and company taxation

Current courses

Click here for my courses.

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freedom of establishment Social Sciences
EU member state Social Sciences
taxes Social Sciences
jurisdiction Social Sciences
EU Social Sciences

Research Output 2006 2019

Belastingheffing bij digitale ondernemingen

Smit, D., Jan 2019, In : Ondernemingsrecht. 2019, 1, p. 25-33

Research output: Contribution to journal › Article › Professional

De Nederlandse implementatie van de earningstrippingbepaling uit ATAD 1

Smit, D., Nov 2018, In : MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. 2018/11, 11, p. 11-25

Research output: Contribution to journal › Article › Professional

Hoofdlijnen fiscaal pakket 2019 voor multinationaal bedrijfsleven: verliezen fiscale kroonjuwelen hun glans?

Smit, D., Oct 2018, In : Weekblad voor fiscaal recht. 147 , 7256, p. 1273-1284

Research output: Contribution to journal › Article › Professional

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 proceeding › Chapter › Scientific › peer-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 proceeding › Chapter › Professional

Projects 2010 2010

Legal and economic aspects of business organisations

Kemmeren, E., van Norden, G., Smit, D., van Doesum, A. J., Russo, R., van der Sangen, G., Raaijmakers, T., van Vijfeijken, I., Essers, P., Vermeulen, E., Van Hoey Smith, A., Weterings, W., Lang, M., Pistone, P., Schuch, J., Staringer, C., De Broe, L., van Kesteren, H., Bijman, J., Poppe, K., Doorneweert, B., Soboh, R., Staringer, C., Storck, A., Vermeulen, E., McCahery, J. A., Bratton, W. W., Bruisten, H., Verdam, A. F. & Lejeune, I.

1/01/10 → …

Project: Research project