ACTL PUBLICATIONS / PRESENTATIONS

KEY PUBLICATIONS

• Peter Wattel, Stateless Income, State Aid and the (Which?) Arm’s Length Principle, (2016) 44 Intertax, Issue 11, pp. 791–801
• Otto Marres, Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model, European Taxation 2016 (Volume 56), No. 1, p. 2-14
• Peter Wattel, Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities, in: Isabelle Richelle, Wolfgang Schön and Edoardo Traversa (ed.), State Aid Law and Business Taxation, Max Planck Institute’s Studies in tax law and public finance, Vol. 6, Springer, 2016, p. 59-71
• Jan van de Streek, Does company size matter in defining the scope of a CIT?, in: Corporate income tax subjects (general editor Daniel Gutmann), IBFD, 2016, p. 35-57
• Dennis Weber & Pasquale Pistone (editors), Non-discrimination in Tax Treaties: Selected Issues from a global perspective, EC and International Tax Law Series, Vo. 14, IBFD 2016, 299 pp
• Dennis Weber, The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: background, impact, applicability, purpose and effect, Intertax 2016/2, 45 pp
• Mariken van Hilten, Gaat het btw-systeem het houden onder druk van rechtsmisbruik en fraude? Oratie 24 november 2016, Vossiuspers UvA, 2016
• Bruno da Silva, “The impact of tax treaties and EU law on group taxation regimes”, EUCOTAX Series no. 49, Wolters Kluwer 2016
• Martijn Nouwen, De Europese Gedragscodegroep wordt steeds belangrijker in de strijd tegen belastingontwijking: meer openheid en transparantie is geboden, WFR, 2016/221
• Rob Cornelisse, De moeizame symbiose tussen lucratief belang en aanmerkelijk belang bij emigratie en overlijden, WFR 2016/7128