Research output per year
Research output per year
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
Independent member advisory commission EU arbitration (Ministerie van Financiën)
1 Jan 2013 → 31 Dec 2017
Member of ECJ Task Force of the Confederation Fiscale Europeene (Confederation Fiscale Europeene)
1 Sep 2011 → …
Deputy justice (Tax Division) (Gerechtshof Arnhem-Leeuwarden)
7 Jun 2007 → …
Of counsel (Ernst & Young Belastingadviseurs LLP)
1 Jan 1992 → …
Board member on behalf of the Fiscal Institute Tilburg (Stichting Fiscale Rechtshulp "De Smeetskring")
20 Oct 1987 → 31 Oct 2022
Keywords
- International Tax Law
- European Tax Law
Fingerprint
Dive into the research topics where Eric Kemmeren is active. These topic labels come from the works of this person. Together they form a unique fingerprint.
- 1 Similar Profiles
Network
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
-
CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies
Kemmeren, E., Garcia Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J. F. P., Panayi, C. HJI., Raingeard de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2022, In: European Taxation. 62, 5, p. 219-223 5 p.Research output: Contribution to journal › Article › Professional
-
CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2021 on the CJEU decision of 25 February 2021 in Case C-403/19, Société Générale, on the calculation of the maximum amount of a foreign direct tax credit
Kemmeren, E., García Prats, A., Haslehner, W., Heydt, V., Wien, I. F. A. A. I. T. L. O., Lang, M., Nogueira, J., Panayi, C. HJI., de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2022, In: European Taxation. 62, 1, p. 30-39Research output: Contribution to journal › Article › Professional
-
CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other Member States of the European Union or the EEA
Kemmeren, E., García Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J., Panayi, C. HJI., Raingeard de la Blétière, E., Européene, C., Liège, HEC. . U., Rust, A. & Lovells, H., 2022, In: European Taxation. 62, 7, p. 304-310 7 p.Research output: Contribution to journal › Article › Professional
-
CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains
Kemmeren, E., García Prats, A., Haslehner, W., Commission, E., Kofler, G., Lang, M., Nogueira, IBFD., Panayi, C. HJI., Raingeard de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust, A. & Shiers, R., 2022, In: European Taxation. 66, 2, p. 121-126Research output: Contribution to journal › Article › Professional
-
Preface to Articles 10 to 12
Kemmeren, E. & Streicher, A., 2022, Klaus Vogel on Double Taxation Conventions, 5th edn (2021). Reimer, E. & Rust, A. (eds.). 5 th ed. Alphen aan den Rijn: Kluwer Law International B.V., p. 817-900 84 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
Activities
-
EUCOTAX WINTERCOURSE 2022: Taxpayers' Rights in the XXI Century -Looking for a Global Taxpayers' Statute After BEPS
Peter Essers (Contributor) & Eric Kemmeren (Contributor)
31 Mar 2022 → 7 Apr 2022Activity: Participating in or organising an event types › Participation in conference › Scientific
-
'Taxation of Interest under Domestic Law, EU Law and Tax Treaties',
Eric Kemmeren (Contributor)
22 Nov 2021Activity: Participating in or organising an event types › Participation in workshop, seminar, course etc. › Scientific
-
De invloed van Europese en internationale ontwikkelingen en regelgeving op het Nederlandse belastingstelsel – Spanningsveld tussen (Nederlandse) autonomie en internationale harmonisatie
Eric Kemmeren (Invited speaker)
30 Sep 2021Activity: Talk or presentation types › Oral presentation › Professional
-
Online presentation ‘Netherlands: Köln-Aktienfonds Deka Decision: Refund of dividend withholding tax’
Eric Kemmeren (Invited speaker)
20 Nov 2020 → 21 Nov 2020Activity: Talk or presentation types › Invited talk › Scientific
-
Online, presentation ‘Territoriality or Worldwide Taxation of MNEs: International Experiences’
Eric Kemmeren (Invited speaker)
16 Sep 2020 → 18 Sep 2020Activity: Talk or presentation types › Invited talk › Scientific
-
Connecting Organizations
Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V., Smit, D., Op Heij, D., Onţanu, E. A., Salah, O., Wijntjens, L., van Norden, G. & van den Bosch, S.
1/01/19 → 31/12/24
Project: Research project
-
Governance, disclosure and accounting of business organisations
van der Sangen, G., Eijsermans-van Abeelen, D., Weterings, W., Kemmeren, E., Humphery, M. L., van Daelen, M. M. A., McCahery, J. A., Gribnau, H., Vermeulen, E., Russo, R., van der Elst, C., Vermeulen, E., van der Schee, P. A., Essers, P. & Raaijmakers, T.
1/01/10 → …
Project: Research project
-
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
-
Dynamics of business organisations
van der Elst, C., Kemmeren, E., Vermeulen, E., Vermeesch, S., Essers, P., van Norden, G., Raaijmakers, T. & van der Sangen, G.
1/01/10 → 31/12/11
Project: Research project
Press / Media
-
Maatregel tegen verdragsmisbruik en Europees recht geen goede combi
17/05/19
1 Media contribution
Press/Media: Expert Comment
-
-
‘Zo praat je moeiteloos mee over het ‘D-woord’,
20/09/18
1 Media contribution
Press/Media: Expert Comment
-
‘Prinsjesdag: Tilburgse tips aan het kabinet’
17/09/18
1 Media contribution
Press/Media: Expert Comment
-
‘Afschaffing dividendbelasting. Waar is de nuance?’
26/06/18
1 Media contribution
Press/Media: Expert Comment