Photo of Eric Kemmeren
  • Prof. Cobbenhagenlaan 221, Montesquieu Building, room M 828

    5037 DE Tilburg

    Netherlands

19952018
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Personal profile

Career

-        Of counsel at EY Tax Advisers (1992 - )

-        Co-initiator and -coordinator of the EUCOTAX Network (1992 -)

-        Co-initiator and -coordinator of the EUCOTAX Wintercourse (1992 -)

-        Co-initiator and -coordinator of the Brainstorm Group International Tax Law (1992-)

-        Co-initiator, -coordinator, and member of the board of the European Tax College (1997-)

-        Series editor of the EUCOTAX Series On European Taxation published with Kluwer Law International (1998 - )

-        Member of the Board and Research program leader of Center for Company Law (2002-)

-        Deputy Justice of the Arnhem Court of Appeal (Tax Division) (2007-)

-        Member of the Board of the PricewaterhouseCoopers International and European Tax Fund (2007-2013)

-        Member or editorial board of EC Tax Review with Kluwer Law International (2008-)

-        Peer reviewer of two international tax journals; titles not to be disclosed (2008-)

-        Coordinator International Business Taxation (2008-2017)

-        Vice-chairman Examination Committee of Tilburg School of Economics and Management (2009-2017)

-        Member of ECJ Task Force of the Confédération Fiscale Europeénne (2011-)

-        Head of Department Tax Economics (2013-)

-        Educational Coordinator Research Master Business, track Tax Economics (2013-2018)

-        Member of Advisory Commission EU Arbitration Convention for the Netherlands (2013-)

-        Member of Supervisory BoardKPMG Meijburg & Co Value Chain Management Fund (2013-2017)

-        Alternate member of European Commission Expert Group on removing tax problems facing individuals who are active across borders within the EU (2014-2015)

-        Member of UNCTAD Expert Group on FDI, Tax and Development (2014-2015)

-        Visiting professor at Wirtschaftsuniversität Wien (Vienna, Austria), Université de Panthéon-Sorbonne (Paris I) (Paris, France), Northwestern University (Chicago, USA), and Luiss (Libera Università Internazionale degli Studie Sociali, Rome, Italy), Katholieke Universiteit Leuven (Belgium), University of Florida (Gainesville, USA)

-        Guest lecturer at foreign universities, under which Universidad de Barcelona (Spain), University of Cambridge (United Kingdom), Universiteit van Gent (Belgium), Queen Mary and Westfield College (University of London) (United Kingdom), Universität Osnabrück (Germany), Università Degli Studi di Milano (Italy),  Università Bocconi (Milan, Italy), Universiteit van Antwerpen (Belgium)

-        Member of the Scientific Committee of Diritto e Practica Tributaria Internazionale (2003-)

-        Senior Fellow, Taxation Law and Policy Research Institute, Monash University, Australia (2006-)

-        Guest lectures at Dutch Ministry of Finance and Dutch Training and Study Centre for the Judiciary

-        Frequent speaker at (inter)national congresses, seminars, and courses

-        Member of Educational Board Tax Economics (2010-2012)

-        Short Term Consultant of International Finance Corporation (Member of the World Bank Group, Washington D.C., USA) (2004)

-        Member of academic and non-academic commissions

-        Visiting scholar New York University (spring 1999)

-        Teacher international tax law at the Federatie Belastingacademie (Nether­lands Tax Advisors Training Centre) (1991 - 1996)

-        Member of  Study Commission on the phenomenon of international tax avoidance of enitities of measures countering it (Commissie ter bestudering van het verschijnsel internationale belastingvlucht van lichamen, en van maatregelen daartegen) (1992 -1995)

-        Tax Inspector at tax inspectorates personal income taxes, tax inspectorate corporate income tax, tax accountants training centre; (1987 - 1991)

Research interests

International Tax Law and European Tax Law

Teaching

 Teaching Tasks (1991-present)

-          European and International Tax Law (1996 - )

-          International Tax Law at the European Tax College (2000-)

-          International tax Law and E-Commerce (2002 - 2005 )

-          Basic Course Tax Law (1991 - 1995)

-          Capita Selecta International Tax Law (1996 - 2001)

-          Co-initiator and -coordinator of the EUCOTAX Wintercourse (1992 -)

-          Co-initiator, -coordinator, and member of the board of the European Tax College (1997-)

Current courses

Click here for my courses.

PhD supervision

Supervisor of finalized PhD studies·

·19-01-2007: A.C.M. Schenk-Geers, Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige, PhD thesis Tilburg University, the Netherlands, pp. 1-519, also published in the series Fiscale Monografiën no. 120, Kluwer, Deventer, The Netherlands, ISBN: 978 90 130 42788.

·02-12-2011: Daniël S. Smit, Freedom of Investment between EU and Non-EU Member States and its Impact on Corporate Income Tax systems within the European Union, PhD thesis Tilburg University, the Netherlands, pp. 1-916, also to be published in the series EUCOTAX Series on European Taxation, Kluwer Law International, Alphen aan de Rijn, The Netherlands

·30-05-2012: Robert G. Bader, CFC Legislation in the European Union and the Alternative CSC Concept, PhD thesis Tilburg University, the Netherlands, pp. 1-697

·25-09-2013, C.A.T. Peters, The faltering legitimacy of international tax law, , PhD thesis Tilburg University, the Netherlands, pp. 1-319

External positions

(Ministerie van Financiën)

1 Jan 201331 Dec 2017

(Confederation Fiscale Europeenne)

1 Sep 2011 → …

(Arnhem Count of Appeals)

1 Jul 2007 → …

(Gerechtshof Arnhem)

7 Jun 2007 → …

(Ernst & Young Tax Advisors LLP)

1 Jan 1992 → …

(Ernst & Young Belastingadviseurs)

1 Jan 1992 → …

(Stichting Fiscale Rechtshulp "De Smeetskring")

20 Oct 1987 → …

Keywords

  • International Tax Law
  • European Tax Law

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

  • 8 Similar Profiles
Netherlands Social Sciences
taxes Social Sciences
tax law Social Sciences
treaty Social Sciences
withholding tax Social Sciences
taxation Social Sciences
court of justice Social Sciences
foreign investment Social Sciences

Research Output 1995 2018

A global framework for capital gains taxes

Kemmeren, E., 2018, In : Intertax. 46, 4, p. 268-277 2018/4.

Research output: Contribution to journalArticleScientificpeer-review

Open Access
taxes
tax system
income tax
taxation
Capital gains tax

CFE: Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

Kemmeren, E. & The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFE. ECJ. T. F. 2018 In : European Taxation. 58, 2-3, p. 93-96

Research output: Contribution to journalArticleProfessional

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers & Kemmeren, E. 2018 In : European Taxation. 58, 9, p. 419-425

Research output: Contribution to journalArticleProfessional

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

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations

Kemmeren, E. & The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFE. ECJ. T. F. 2018 In : European Taxation. 58, 4, p. 163-169 7 p.

Research output: Contribution to journalArticleProfessional

Activities 1996 2018

Fiscal State Aid and the Anti-Tax Avoidance Directive: What Role Will There Be For National Judges?

E.C.C.M. Kemmeren (Speaker)
23 Feb 2018

Activity: Talk or presentation typesInvited talkScientific

Mandatory Disclosure: European Developments

E.C.C.M. Kemmeren (Speaker)
8 Feb 2018

Activity: Talk or presentation typesOral presentationProfessional

State aid, intangibles and rulings

Eric Kemmeren (Speaker)
20 Mar 2017

Activity: Talk or presentation typesInvited talkScientific

International Fiscal Association Congress 2017

Eric Kemmeren (Contributor)
27 Aug 2017

Activity: Participating in or organising an event typesParticipation in conferenceScientific

Time and EU Tax Law I

Eric Kemmeren (Speaker)
26 Jan 2017

Activity: Talk or presentation typesInvited talkScientific

Projects 2004 2011

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

Supervision framework of business organisations

Gribnau, H., Kemmeren, E., Hamers, R. & Essers, P.

1/01/10 → …

Project: Research project

De financiering van de onderneming

Kemmeren, E., van der Elst, C., Tison, M., De Wulf, H., Steennot, R., Essers, P., Franken, S. M., van Doornmalen, R. J. & McCahery, J. A.

1/01/0431/12/08

Project: Research project