Photo of Peter Essers
  • Prof. Cobbenhagenlaan 221, Montesquieu Building, room M 801

    5037 DE Tilburg

    Netherlands

19952019
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Research Output 1995 2019

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 proceedingChapterScientific

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 journalArticleScientific

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 journalArticleScientific

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 journalArticleScientific

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 proceedingChapterScientific

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 journalArticleScientific

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 journalArticleScientific

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/ReportBook editingScientificpeer-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 journalArticleScientific

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 journalArticleScientific

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 journalArticleScientific

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 proceedingChapterScientificpeer-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 journalArticleScientific

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/expositionCase noteProfessional

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/ReportBook editingScientific

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/ReportBook editingScientific

2012

Belast verleden: Het Nederlandse belastingrecht onder nationaalsocialistisch regime

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

Research output: Book/ReportBookScientific

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/ReportBookScientific

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/expositionCase noteProfessional

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/ReportBook editingScientific

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 proceedingConference contributionScientific

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 journalArticleScientific

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 proceedingChapterScientific

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/ReportBook editingScientific

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/ReportBook editingScientific

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 proceedingChapterScientific

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/expositionCase noteProfessional

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 journalArticleScientific

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/ReportBookScientific

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 journalArticleScientific

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 proceedingChapterScientific

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 journalArticleScientific

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 proceedingChapterScientific

Fiscaal ondernemingsrecht-Jurisprudentie IB en VPB 2011

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

Research output: Book/ReportBookProfessional

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 proceedingChapterScientific

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 proceedingChapterScientific

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 journalArticleScientific

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 journalArticleScientific

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 proceedingChapterScientific

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 proceedingChapterScientific

Rechtsvormneutraliteit

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

Research output: Contribution to journalArticleScientific

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 proceedingChapterScientific

2010

Basic questions with respect to the taxation of enterprises

Essers, P. H. J., 2010, Gestaltung der Steuerrechtsordnung. Tipke, K., Seer, R., Hey, J. & English, J. (eds.). Keulen: Verlag Dr. Otto Schmidt, p. 615-639

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Bron van inkomsten; negatieve inkomsten

Essers, P. H. J., 2010, No. 178, Feb 26, 2010. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 12, no. p. 2880-2881)

Research output: Memorandum/expositionCase noteProfessional

Continuiteit en vernieuwing

Essers, P. H. J., 2010, Continuïteit en vernieuwing. Deventer: Kluwer, p. 36-37 (Geschriften van de Vereniging voor Belastingwetenschap; no. 241).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Criteria voor staking bij verplaatsing agrarische onderneming

Essers, P. H. J., 2010, No. 213 en 214, Mar 19, 2010. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 6, no. p. 3494-3497)

Research output: Memorandum/expositionCase noteProfessional