Peter Essers

2015

Taxing German-Dutch cross-border business activities: A legal comparison with particular focus on the new bilateral tax treaty

Essers, P. H. J., 2015, Osnabrück: Institut fuer Finanz- und Steuerrecht. 570 p.

Research output: Book/Report › Book editing › Scientific

The radical changes made to Dutch tax regulations during the Second World War

Essers, P. H. J., 2015, Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty. Osnabruck: Institut fuer Finanz- und Steuerrecht, 79 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

2014

De doe-het-zelf-belasting

Essers, P. H. J., 2014, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2014/2471, p. 1-3 3 p.

Research output: Contribution to journal › Article › Scientific

Democratisch tekort in de mondiale fiscale beleidsbepaling kan leiden tot ongewenste supranationale belastingen

Essers, P. H. J., 2014, In : Rechtsgeleerd Magazijn Themis. jrg 175, 2, p. 70-71 2 p.

Research output: Contribution to journal › Article › Scientific

Does your dog bite?

Essers, P. H. J., 2014, In : Weekblad voor fiscaal recht. 2014/7054, p. 816-817 2 p.

Research output: Contribution to journal › Article › Scientific

Erneuerung der Besteuerung von Vermögen aus rechtsvergleichender Sicht

Essers, P. H. J., 2014, Erneuerung des Steuerrechts: 38. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft, Berlin 9. und 10. September 2013. Köln: Verlag Dr. Otto Schmidt, Vol. DStJG37 (2014). p. 373-393 and 395, 397 + 402 24 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

International tax justice between Machiavelli and Habermas (Klaus Vogel Lecture 2013)

Essers, P. H. J., 2014, In : Bulletin for International Taxation. 68, 2-2014, p. 54-66 13 p.

Research output: Contribution to journal › Article › Scientific

Naar een nieuw regime voor inkomsten uit aandelen

Essers, P. H. J., 2014, In : Vakstudienieuws. 2014/19, p. 56-59 4 p., 2014/19.

Research output: Contribution to journal › Article › Scientific

Tax treaty case law around the globe 2014

Kemmeren, E. C. C. M. (ed.), Smit, D. S. (ed.), Essers, P. H. J. (ed.), Lang, M. (ed.), Owens, J. (ed.), Pistone, P. (ed.), Rust, A. (ed.), Schuch, J. (ed.), Staringer, C. (ed.) & Stock, A. (ed.), 2014, Amsterdam/Wien: IBFD/Linde. 401 p.

Research output: Book/Report › Book editing › Scientific › peer-review

The concept of beneficial ownership from a Dutch perspective

Essers, P. H. J., 2014, In : International Tax Law Review - Rivista di diritto tributario internazionale. 2014/2, p. 9-28 20 p., 2014/2.

Research output: Contribution to journal › Article › Scientific

2013

De fair-share discussie gaat de verkeerde kant op

Essers, P. H. J., 2013, In : Vakblad Tax Assurance. 2013, 2, p. 12-14 3 p.

Research output: Contribution to journal › Article › Scientific

De foute voorstellen van de commissie Van Dijkhuizen

Essers, P. H. J., 2013, In : Weekblad voor fiscaal recht. 2013, 7015, p. 1035-1039 5 p.

Research output: Contribution to journal › Article › Scientific

Een kwart eeuw geruisloze omzetting in een NV of BV

Essers, P. H. J., 2013, Rijkers Bundel. Deventer: Kluwer, p. 99-114 15 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Fiscaal beleid gaat om meer dan geld alleen

Essers, P. H. J., 2013, In : Weekblad voor fiscaal recht. 2013, 7006, p. 774-775 2 p.

Research output: Contribution to journal › Article › Scientific

Inbreng van door belanghebbende bewoond pand bij aanvang onderneming

Essers, P. H. J., 2013, No. 127, Feb 01, 2013. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 127, no. p. 2434-2435)

Research output: Memorandum/exposition › Case note › Professional

Tax treaty case law around the globe 2012

Kemmeren, E. C. C. M. (ed.), Smit, D. S. (ed.), Essers, P. H. J. (ed.), de Broe, L. (ed.), Vanistendael, F. (ed.), Lang, M. (ed.), Pistone, P. (ed.), Schuch, J. (ed.), Staringer, C. (ed.) & Storck, A. (ed.), 2013, Amsterdam/Wien: IBFD/Linde. 370 p.

Research output: Book/Report › Book editing › Scientific

Tax Treaty Case Law around the Globe 2013

Lang, M. (ed.), Owens, J. (ed.), Pistone, P. (ed.), Schuh, J. (ed.), Staringer, C. (ed.), Essers, P. H. J. (ed.), Storck, A. (ed.), Kemmeren, E. C. C. M. (ed.) & Smit, D. S. (ed.), 2013, Amsterdam/Vienna: IBFD/Linde. 382 p. (Series on international Tax Law; no. 81)

Research output: Book/Report › Book editing › Scientific

2012

Belast verleden: Het Nederlandse belastingrecht onder nationaalsocialistisch regime

Essers, P. H. J., 2012, Deventer: Kluwer. 563 p.

Research output: Book/Report › Book › Scientific

Fiscaal ondernemingsrecht (Juriprudentie IB-Winst en TBS-regeling)

Essers, P. H. J. & van Kempen, M. L. M., 2012, Deventer: Kluwer. 918 p.

Research output: Book/Report › Book › Scientific

Gemeinnutzige Einrichtungen und ihre Besteuerung in Europa: Jahreskongress der Europaischen Association of Tax Law Professors (EATLP)

Essers, P. H. J., 2012, In : Internationales Steuerrecht. 22, 12, p. II-IV 3 p.

Research output: Contribution to journal › Article › Scientific

Geruisloze omzetting: Staking onderneming

Essers, P. H. J., 2012, No. BNB 2012/286, Apr 27, 2012. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 286, no. p. 5118-5119)

Research output: Memorandum/exposition › Case note › Professional

Inkomstenbelasting

Essers, P. H. J. (ed.) & van Kempen, M. L. M. (ed.), 2012, Deventer: Kluwer. 2203 p. (Cursus Belastingrecht; no. 1 t/m 3)

Research output: Book/Report › Book editing › Scientific

New trends on business taxation after the crisis

Essers, P. H. J., 2012, Financial Crisis and Single Market. Salvini, L. & Melis, G. (eds.). Roma-Discendo Agitur, p. 67-78 11 p.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific

Positive dopingtest Rubik-overeenkomsten

Essers, P. H. J., 2012, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2012, 2577, p. 1-3 3 p.

Research output: Contribution to journal › Article › Scientific

Tax Treaty Case Law around the Globe - 2011

Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vanistendael, F., 2012, Tax Treaty Case Law around the Globe – 2011. Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vanistendael, F. (eds.). Alphen aan den Rijn, The Netherlands: Kluwer Law International, p. 5-6 520 p. (EUCOTAX Series on International Taxation).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Tax Treaty Case Law around the Globe - 2011

Lang, M. (ed.), Pistone, P. (ed.), Schuch, J. (ed.), Staringer, C. (ed.), De Broe, L. (ed.), Essers, P. H. J. (ed.), Kemmeren, E. C. C. M. (ed.) & Vanistendael, F. (ed.), 2012, Wien: Linde Verlag. 509 p. (EUCOTAX Series on International Taxation; no. 70)

Research output: Book/Report › Book editing › Scientific

Tax Treaty Case Law around the Globe - 2011

Lang, M. (ed.), Pistone, P. (ed.), Schuch, J. (ed.), Staringer, C. (ed.), Storck, A. (ed.), De Broe, L. (ed.), Essers, P. H. J. (ed.), Kemmeren, E. C. C. M. (ed.) & Vanistendael, F. (ed.), 2012, Alphen aan den Rijn, The Netherlands: Kluwer Law International. 520 p. (EUCOTAX Series on International Taxation)

Research output: Book/Report › Book editing › Scientific

The fight against tax fraud in the European Union

Essers, P. H. J., 2012, Armonizacion, coordinacion fiscal y lucha contra el fraude. Martinez, F. A. (ed.). Navarra: Thomson Reuters Ltd, p. 59-69 10 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Vermogensetikettering

Essers, P. H. J., 2012, No. 77, Nov 25, 2011. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 2012, no. p. 1575-1577)

Research output: Memorandum/exposition › Case note › Professional

Zonder voldoende inzicht in de bedrijfsprocessen van de Belastingdienst blijft horizontaal toezicht kwetsbaar

Essers, P. H. J., 2012, In : Weekblad voor fiscaal recht. 2012, 6978, p. 1546-1547 2 p.

Research output: Contribution to journal › Article › Scientific

2011

Cursus Belastingrecht Inkomstenbelasting

Essers, P. H. J., van Kempen, M. L. M., Albregtse, D. A., Arends, A. J. M., Doornebal, J., Hoogeveen, M. J., Pötgens, F. P. G., Rijkers, A. C. & van Westen, G. W. B., 2011, Deventer: Kluwer. 1218 p. (Cursus Belastingrecht)

Research output: Book/Report › Book › Scientific

De Hoge Raad als gids en orakel bij goed koopmansgebruik

Essers, P. H. J., 2011, In : Weekblad voor fiscaal recht. 140, 6919, p. 1076-1080 5 p.

Research output: Contribution to journal › Article › Scientific

De toekomstig belastingheffing van de IB-onderneming

Essers, P. H. J., 2011, Totaalwinst. Kavelaars, P. (ed.). Rotterdam: Fiscaal Economisch Instituut Erasmus Universiteit, p. 31-41 11 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

De winstbepaling in de conceptrichtlijn CCCTB

Essers, P. H. J., 2011, In : Weekblad voor fiscaal recht. 6927, p. 1395-1404 10 p.

Research output: Contribution to journal › Article › Scientific

Epilogue

van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C., 2011, Reforming the law on business organizations: Back to basics in business law and tax law. van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C. (eds.). The Hague: Eleven International Publishing, p. 275-276 276 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Fiscaal ondernemingsrecht-Jurisprudentie IB en VPB 2011

Essers, P. H. J. & van Kempen, M. L. M., 2011, Deventer: Kluwer. 1186 p.

Research output: Book/Report › Book › Professional

Fiscale oorlogsarresten

Essers, P. H. J., 2011, Principieel belastingrecht. Gribnau, J. L. M. (ed.). Nijmegen: Wolf Legal Publishers (WLP), p. 31-50 247 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

General introduction

van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C., 2011, Reforming the law on business organizations: Back to basics in business law and tax law. van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C. (eds.). The Hague: Eleven International Publishing, p. 15-22 276 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Het fiscale beleid van de kabinetten-Balkenende

Essers, P. H. J., 2011, In : Christen Democratische Verkenningen. 2010, 4, p. 147-156 10 p.

Research output: Contribution to journal › Article › Scientific

Het leerstuk van het belastingrecht

Essers, P. H. J., 2011, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2011, 2356, p. 1-4 4 p.

Research output: Contribution to journal › Article › Scientific

Preface

van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C., 2011, Reforming the law on business organizations: Back to basics in business law and tax law. van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C. (eds.). The Hague: Eleven International Publishing, p. 7-8 276 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Preface

Lang, M., Pistone, P., Schuch, J., Staringer, C., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vanistendael, F., 2011, Tax Treaty Case Law around the Globe – 2011. Lang, M., Pistone, P., Schuch, J., Staringer, C., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vaistendael, F. (eds.). Wien: Linde Verlag, p. 5-6 509 p. (Series on International Taxation; no. 70).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Rechtsvormneutraliteit

Essers, P. H. J., 2011, In : Fiscaal ondernemingsrecht. 2011, 112-113, p. 1-10 10 p.

Research output: Contribution to journal › Article › Scientific

Reforming the law on business organizations: Back to basics in business law and tax law

Essers, P. H. J. (ed.), Kemmeren, E. C. C. M. (ed.), Raaijmakers, M. J. G. C. (ed.) & van der Sangen, G. J. H. (ed.), 2011, The Hague: Eleven International Publishing. 276 p.

Research output: Book/Report › Book editing › Scientific

Tax aspects of establishing, financing, functioning and reorganizations of enterprises

Essers, P. H. J., 2011, Reforming the law on business organizations. Essers, P., Kemmeren, E., Raaijmakers, T. & van der Sangen, G. (eds.). Den Haag: Eleven International Publishing, p. 24-220 278 p.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

2010