Eric Kemmeren

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 2013 → 31 Dec 2017

(Confederation Fiscale Europeenne)

1 Sep 2011 → …

(Arnhem Count of Appeals)

1 Jul 2007 → …

(Gerechtshof Arnhem)

7 Jun 2007 → …

(Ernst & Young Belastingadviseurs)

1 Jan 1992 → …

(Ernst & Young Tax Advisors LLP)

1 Jan 1992 → …

(Stichting Fiscale Rechtshulp "De Smeetskring")

20 Oct 1987 → …

Keywords

International Tax Law
European Tax Law

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taxes Social Sciences

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taxation Social Sciences

treaty Social Sciences

tax law Social Sciences

withholding tax Social Sciences

court of justice Social Sciences

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Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 1995 2019

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16), Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

Kemmeren, E. & The members of the Task Force are: 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, 2019, In : European Taxation. 59, 9, p. 7 446 p.

Research output: Contribution to journal › Article › Professional

Pricing rules

European Court of Justice

Transfer pricing

Residents

Task force

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

Kemmeren, E. & The Members of the Task Force are: 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, 2019, In : European Taxation. 29, 10, p. 487-502 16 p.

Research output: Contribution to journal › Article › Professional

Luxembourg

taxes

abuse

European Law

tax law

CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation

Kemmeren, E. & CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers, 2019, In : European Taxation. 59, 2-3, p. 113-119 7 p.

Research output: Contribution to journal › Article › Professional

Het oorsprongbeginsel, Waar wordt inkomen in digitaliserende economieën gecreëerd en welk land dient daarover belasting te heffen?

Kemmeren, E., 2019, 2 p. Tilburg : TFV DE Smeetskring.

Research output: Other contribution › Other research output

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 proceeding › Chapter › Scientific › peer-review

Corporate income tax

Consumption tax

Destination

Tax

Tax system

Activities 1996 2018

29 Invited talk
12 Participation in conference
5 Oral presentation
1 Organising a conference
5 More

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 types › Invited talk › Scientific

Mandatory Disclosure: European Developments

E.C.C.M. Kemmeren (Speaker)

8 Feb 2018

Activity: Talk or presentation types › Oral presentation › Professional

This House believes that the notion of single taxation is a worthless chimera

Eric Kemmeren (Speaker)

6 Oct 2017

Activity: Talk or presentation types › Invited talk › Scientific

European Association of Tax Law Professors 2017

Eric Kemmeren (Contributor)

1 Jun 2017

Activity: Participating in or organising an event types › Participation in conference › Scientific

Scope, tax treaty interpretation and residence and Relief for double taxation and LOB

Eric Kemmeren (Speaker)

27 Apr 2017

Activity: Talk or presentation types › Invited talk › Scientific

Projects 2004 2011

3 Active
10 Finished

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.