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

    5037 DE Tilburg


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Personal profile


-        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 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 Belastingadviseurs)

1 Jan 1992 → …

(Ernst & Young Tax Advisors LLP)

1 Jan 1992 → …

(Stichting Fiscale Rechtshulp "De Smeetskring")

20 Oct 1987 → …


  • 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.

  • 11 Similar Profiles
taxes Social Sciences
Netherlands Social Sciences
taxation Social Sciences
treaty Social Sciences
tax law Social Sciences
withholding tax Social Sciences
court of justice Social Sciences
Supreme Court Social Sciences

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

Research Output 1995 2019

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 contributionOther 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 proceedingChapterScientificpeer-review

Corporate income tax
Consumption tax
Tax system

Netherlands: unilateral changes in exit taxation of annuities and pensions: Tax treaty override?

Kemmeren, E., 2019, Tax Treaty Case Law Around the Globe 2018. Kemmeren, E. C. C. M., Essers, P., Smit, D. S., Öner, C., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Amsterdam/Vienna: IBFD/Linde, Vol. 112. p. 175-201 27 p. (Series on International Tax Law; vol. 112).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review


50 jaar onderzoek door het Fiscaal Instituut Tilburg: De Tilburgse Fiscale School

Kemmeren, E., 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs; Opstellen uitgegeven ter gelegenheid van het 50-jarig bestaan van het Fiscaal Instituut Tilburg. van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 59-76

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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
tax system
income tax
Capital gains tax

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

Renteaftrek is niet het probleem in de vennootschapsbelasting; wel het niet-belasten van rente

Eric Kemmeren (Speaker)
20 Mar 2017

Activity: Talk or presentation typesInvited talkScientific

State aid, intangibles and rulings

Eric Kemmeren (Speaker)
20 Mar 2017

Activity: Talk or presentation typesInvited talkScientific

Valutaproblematiek met vaste inrichtingen

Eric Kemmeren (Speaker)
23 Jan 2017

Activity: Talk or presentation typesInvited talkScientific

Projects 2004 2011

Supervision framework of business organisations

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

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

Bezoldiging en beloningsinstrumenten

van der Elst, C., van den Steen, L., Aslan, U., Overkleeft, F. G. K., Kemmeren, E. & McCahery, J. A.


Project: Research project

Press / Media

Maatregel tegen verdragsmisbruik en Europees recht geen goede combi

Eric Kemmeren


1 media contribution

Press/Media: Expert Comment

The Don Quixote of International Tax Law

Eric Kemmeren


1 item of media coverage

Press/Media: Other

‘Zo praat je moeiteloos mee over het ‘D-woord’,

Eric Kemmeren


1 media contribution

Press/Media: Expert Comment

‘Prinsjesdag: Tilburgse tips aan het kabinet’

Eric Kemmeren


1 media contribution

Press/Media: Expert Comment

‘Afschaffing dividendbelasting. Waar is de nuance?’

Eric Kemmeren


1 media contribution

Press/Media: Expert Comment