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

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2019

Equal tax treatment of legal forms for businesses in international tax law: A new dawn for international taxation

Essers, P., Jul 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 BV, p. 69-83 15 p.

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

2018

Fiscaal Instituut Tilburg 50 jaar: Een terugblik en vooruitblik

Essers, P., Dec 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: Fiscaal Instituut Tilburg, p. 11-29 19 p.

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

State aid rules and the mechanisms against tax avoidance in the EU

Essers, P., 2018, Dolaysiz vergilerin dolanilmasiyla mücadelede türkiye ve avrupa birligi arasinda isbirligi stratejileri, vehups II, yillik kongresi. Basaran, Y., Berksoy, G., K. & D. (eds.). Istanbul: Onikilevha, p. 185-202 18 p.

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

2017

International tax justice between Machiavelli and Habermas

Essers, P., 2017, Building trust in taxation. Peeters, B., Gribnau, H. & Badisco, J. (eds.). Cambridge: Intersentia, p. 235-265 31 p.

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

The tax consultant as publicoOfficer and confidential advisor

Essers, P., Nov 2017, Tax consultants; an occupational group in purgatory; VII. International symposium of fiscal law. Basaran Yavaslar, F. & Günes, K. (eds.). Ankara: Seckin/Hukuk, p. 147-164 18 p.

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

2016

Accounting and taxation: Netherlands

Essers, P., 2016, Corporate Tax Base in the light of the IAS/IFRS and EU Directive 2013/34. Grandinetti, M. (ed.). Kluwer Law International, Vol. 48. p. 151-162 12 p. (Eucotax Series on European Taxation).

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

De fiscale gevolgen van het niet-doorgaan van de oprichting van een BV

Essers, P., 2016, Doornebal-bundel: In alle bescheidenheid. Rotterdam: EY, p. 35-38 4 p.

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

Fiscaliteit

Essers, P., 2016, Rapport Werkgroep Personenvennootschappen 'Modernisering personenvennootschappen'. Amsterdam, p. 29-30 en 32-46 17 p.

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

Het tandarts-lease-arrest

Essers, P., 2016, Systeem en symmetrie (Bavinck-bundel). Maas, C. & Pieterse, L. J. A. (eds.). Deventer: Wolters Kluwer, p. 101-106 6 p.

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

Jan van der Geld als de Johan Cruijff van de fiscale wereld

Essers, P., 2016, Van der Geldbundel. Dusarduijn, S. M. H., Gribnau, J. L. M. & Elsweier, F. J. (eds.). Tilburg: Tilburg University, p. 179-183 5 p.

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

Tax risks: A dynamic interplay between financial and tax accounts

Essers, P., 2016, Practical problems in European and international tax law: Essays in honour of Manfred Mössner. Jochum, H., Essers, P., Lang, M., Winkeljohann, N. & Wiman, B. (eds.). Amsterdam: IBFD, p. 35-54 20 p.

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

Three remarkable state aid cases: Technolease, group interest box and starbucks

Essers, P., 2016, Aiuti di Stato Fiscale e Giurisdizioni Nazionali: Problemi Atuuali. Bari: Cacucci Editore, p. 203-215 13 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

2015

Belastingen in de Eerste en Tweede Wereldoorlog

Essers, P., 2015, Tweehonderd jaar Rijksbelastingen. Vording, H. (ed.). Den Haag: SDU-uitgevers, p. 89-130 42 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

De verhuurderheffing

Essers, P., 2015, De fiscale positie van woningcorporaties (Verleden, heden en toekomst). Tilburg: BDO Private Wealth Tax Fund, p. 51-61 11 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Fiscale positie medisch specialisten in de huidige en toekomstige financierings- en bekostigingssystematiek

Essers, P., Moors, M. & Stevens, S., 2015, Financiering van zorginstellingen (met speciale aandacht voor medisch-specialistische zorg). Berden, B., Houwen, L. & Stevens, S. (eds.). Deventer: Vakmedianet, p. 333-354 22 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Goed koopmansgebruik Quo Vadis? De mogelijke invloed van IFRS en CCCTB op GKG

Essers, P., 2015, Goed koopmansgebruik Quo Vadis; Geschriften van de Vereniging voor Belastingwetenschap, no. 254. Vereniging voor belastingwetenschap, Vol. no. 254. p. 1-19; 25-29; 291-314 48 p. (Geschriften van de Vereniging voor Belastingwetenschap).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

How to improve the legislative tax law process in the Netherlands

Essers, P., 2015, Tax Legislation, Standards, Trends and Challenges. Nykiel, W. & Sek, M. (eds.). Warsaw: LEX-Wolters Kluwer, p. 120-130 11 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Pensionado's in Duitsland met in Nederland opgebouwde pensioenrechten in het nieuwe Verdrag Nederland-Duitsland

Essers, P., 2015, Ondenemend met pensioen (Dietvorstbundel). Starink, B. & Visser, M. (eds.). Deventer: Wolters Kluwer, p. 39-48 10 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

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

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

2013

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

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., 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

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

2011

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

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

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

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

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

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

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

Tien voorstellen ter verbetering van de kwaliteit van fiscale wetgeving

Essers, P. H. J., 2010, Wetgevingskunsten. van Arendonk, H. P. A. M., Jansen, J. J. M. & Stevens, L. G. M. (eds.). Den Haag: SDU-uitgevers, p. 89-98

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

2009

De perverse gevolgen van het verbondenheidscriterium van art. 3.4 Wet IB 2001

Essers, P. H. J., 2009, Met recht: Opstellen over privaat- en fiscaalrechtelijk ondernemingsrecht aangeboden aan Theo Raaijmakers. Verdam, A., van der Sangen, G., Raaijmakers, G. & Essers, P. (eds.). Deventer: Kluwer, p. 111-121 587 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

2008

Epilogue

Essers, P. H. J. & Russo, R., 2008, The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts. Essers, P. H. J., Raaijmakers, T., Russo, R., van der Schee, P., van der Tas, L. & van der Zanden, P. (eds.). Alphen aan den Rijn: Kluwer Law International, p. 145-152 214 p. (EUCOTAX Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Fiscaal commentaar vennootschapsbelasting

Essers, P. H. J., Stevens, S. A., Gooijer, J., Hamers, R., Hoefnagels, J. J. E., Huiskes, B. A. A., Jankie, S., Telting, J. B. & van Vliet, W. G., 2008, Fiscaal commentaar vennootschapsbelasting. Stevens, S. & Essers, P. (eds.). Deventer: Kluwer, p. 1-455 1239 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

General introduction

Essers, P. H. J. & Russo, R., 2008, The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts. Essers, P. H. J., Raaijmakers, T., Russo, R., van der Schee, P., van der Tas, L. & van der Zanden, P. (eds.). Alphen aan den Rijn: Kluwer Law International, p. XVII-XVIII 214 p. (EUCOTAX Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Panel statement

Essers, P. H. J., 2008, A common consolidated corporate tax base for Europe. Spengel, C., Schreiber, U. & Schon, W. (eds.). Berlin Heidelberg: Springer Verlag, p. 107-108

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Preface

Essers, P. H. J. & Russo, R., 2008, The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts. Essers, P. H. J., Raaijmakers, T., Russo, R., van der Schee, P., van der Tas, L. & van der Zanden, P. (eds.). Alphen aan den Rijn: Kluwer Law International, p. 1-1 214 p. (EUCOTAX Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

The precious relationship between IAS/IFRS, National tax accounting systems and the CCCTB

Essers, P. H. J. & Russo, R., 2008, The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts. Essers, P. H. J., Raaijmakers, T., Russo, R., van der Schee, P., van der Tas, L. & van der Zanden, P. (eds.). Alphen aan den Rijn: Kluwer Law International, p. 29-86 214 p. (EUCOTAX Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

The Precious Relationship between IAS/IFRS and CCCTB

Essers, P. H. J., 2008, A Vision of Taxes within and outside European Borders, Festschrift in honor of Prof. Dr. Frans Vanistendael. Hinnekens, L. & Hinnekens, P. (eds.). Kluwer Law International, p. 369-386 18 p.

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

The precious relationship between IAS/IFRS and the CCCTB with respect to provisions and liabilities

Essers, P. H. J., 2008, Common consolidated corporate tax base. Staringer, C., Schuch, J., Pistone, P. & Lang, M. (eds.). Wenen: Linde Verlag, p. 385-420

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Twintig jaar rechtsontwikkeling belastingrecht

Essers, P. H. J., 2008, JUVATdag 2006. Pakos, L. B. T., Kubben, R. M. H., Domevscek, P. E. F. & van den Biggelaar, A. M. J. (eds.). Nijmegen: Wolf Legal Publishers (WLP), p. 385-420

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

2007

Financial Accounting and Tax Accounting: Time for a Change

Essers, P. H. J., 2007, Estudios Sobre Las Normas Internacionales De Contabilidad y el Impouesto Sobre Sociadades en el Ambito de la Union Europea. Bunes, J. M. D. & Lasarte, J. (eds.). Madrid: Instituto de Estudos Fiscales, p. 355-365 11 p.

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

Horizontaal toezicht en de politiek

Essers, P. H. J., 2007, SRA en Horizontaal toezicht. Van wantrouwen naar vertrouwen. Nieuwegein: SRA, p. 18-23 6 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

2006

De Europese dimensie van het totaalwinstbeginsel

Essers, P. H. J., 2006, Maatschappelijk heffen, de Wetenschap (Stevensbundel). Albregtse, D. A. & Kavelaars, P. (eds.). Deventer: Kluwer, p. 237-247 11 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

De fiscale voorperiodeproblematiek

Essers, P. H. J., 2006, Schonisbundel. Deventer: Kluwer, p. 55-67 13 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

De wenselijkheid van een Raad van Fiscale Adviseurs

Essers, P. H. J., 2006, (In preparation) Dat is verder geen probleem: Vriendenbundel Jaap Zwemmer. Cornelisse, R. P. C. & Wattel, P. (eds.). Amersfoort: SDU Fiscale en Financile Uitgevers, p. 45-54 10 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Het verbondenheidscriterium en het urencriterium

Essers, P. H. J., 2006, Vijf jaar Wet IB 2001. Rijkers, A. C. & Vording, H. (eds.). Deventer: Kluwer, p. 329-348 20 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Personal income tax reform in The Netherlands: The battle between robustness, fairness and equality

Essers, P. H. J., 2006, L'Annee Fiscale - Revue Annuelle 2006. Gutmann, D. (ed.). Paris: Presses Universitaires de France, p. 21-33 13 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific