Research Output per year
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
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Research Output 2006 2015
Pending Case C-09/14, Kieback: Pro rata application of the Schumacker/Renneberg-doctrine
Smit, D., 2015, Recent and Pending Cases at the ECJ in Direct Taxation 2014 (eds. M. Lang et al.). Vienna: Linde Verlag Wien, p. 169-182Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany
Smit, D., 2015, Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds). Nordhorn: Schöpe, p. 419-443Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional
Application of EU law in national courts in the relations between the Netherlands and the Netherlands’ associated territories in the field of direct taxation
Smit, D. S., Mar 2014, Litigation of EU tax law before European and non-European Courts. Sarmiento, D. & Jiménez-Valladolid de L'Hotellerie-Fallois, D. (eds.). Amsterdam: IBFD, p. 283-300Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review
De compartimenteringsleer en belastingverdragen
Smit, D. S., Apr 2014, In : Fiscaal ondernemingsrecht. TFO 2014/132.2, p. 123-137Research output: Contribution to journal › Article › Professional
De onzakelijke lening ‘omlaag’ en de Moeder-dochterrichtlijn
Smit, D. S., Apr 2014, Strik(t) Fiscaal? Opstellen aangeboden aan Mr. Drs. S.A.W.J. Strik. van de Streek, J. L. & van Strien, J. (eds.). Deventer: Kluwer, p. 253-264Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional
Projects 2010 2010
- 1 Active
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