Member of the Comittee “Commissie Hoge Raad, 100 jaar belastingrechtspraak”, Vereniging voor Belastingwetenschap
ACADEMIC PUBLICATIONS
Articles
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
Over opties en dividendbelasting, in: C. Maas en L.J.A. Pieterse (red.), Systeem en symmetrie (Bavinck-bundel), Wolters Kluwer, Deventer, 2016
PROFESSIONAL PUBLICATIONS
Case notes
Hoge Raad der Nederlanden, 15 January 2016, nr. 14/03647, FED 2016/33, [afl. 7], p. …-… Geen vast middelpunt, ECLI:NL:HR:2016:44
Hoge Raad der Nederlanden, 22 April 2016, nr. 15/03006, FED 2016/66, [afl. 12], p. …-… Uitlegging begrip ‘internationaal verkeer’, ECLI:NL:HR:2016:701
Hoge Raad der Nederlanden, 3 June 2016, nr. 14/05100, FED 2016/87 [afl. 16/17], p. 16-19 Bevestiging ‘Sarakreek voor royalty’s, ECLI:NL:HR:2016:1031
Hoge Raad der Nederlanden, 8 July 2016, nr. 15/00194, BNB 2016/197, [afl. 19], p. …-…, Uitsluiting renteaftrek. Beoordeling zakelijkheid rechtshandelingen binnen concern. Niveau waarop compenserende heffing wordt getoetst. Per-elementbenadering. Prejudiciële vraag, ECLI:NL:HR:2016:1350
PRESENTATIONS
14 January 2015, Introduction ‘BEPS and Interest Deductions’, Wintercourse International Tax Law 2015 (ACTL), Amsterdam
7 March 2016, Introduction “Buitenlandse ondernemingen actief in Nederland” (with J.J.L. Leenman), Post-Master Internationaal & Europees Belastingrecht 2014 (PMIEB), Rotterdam
1 June 2016, Introduction ‘Interest Limitaton Rule’, ACTL seminar “Anti-BEPS implementation in the EU – the Anti-Tax Avoidance Directive: the major implications for the Tax (Planning) Landscape in the EU”, Amsterdam
21 September 2016, Duet “Aggressive tax planning – base erosion” (with Prof. Yariv Brauner), ACTL/IBFD seminar ‘Duets in International Taxation: State Claims to Taxing Jurisdiction in a Post-BEPS World – Can They Be Coordinated?, Amsterdam
3 October 2016, Inleiding ‘Renteaftrek’, NOB Anti-BEPS Congres, Bussum
1 November 2016, Introduction ‘Dividendbelasting’, and ‘Dividendbleasting en EU-recht’, Themadag Belastingdienst Dividendbelasting