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49 results on '"Fiscal Institute Tilburg (FIT)"'

1. Spain: National report

Author

Garcia Anton, Ricardo, Martinez, Cesar, Essers, Peter, Department of Tax Economics, and Fiscal Institute Tilburg (FIT)

Published
2022

7. Tax mediation in Belgium and the Netherlands

Author

Hout, M.B.A. van, Hensen, W., Goede, J. de, Pistone, P., Department of Tax Law, Fiscal Institute Tilburg (FIT), Goede, J. de, and Pistone, P.

Subjects
ADR, Overig (niet-programmatisch) onderzoek, International Tax Disputes, Mediaiton, Dispute Resolution, Cross-border Tax Disputes
Abstract

Item does not contain fulltext collaborative research

Published
2021

8. Introduction

Author

van Hout, Diana, Pistone, Pasquale, De Goede, Jan, Department of Tax Law, and Fiscal Institute Tilburg (FIT)

Subjects
ADR, cross border tax dipsutes, Dispute resolution, Mediation, International tax disputes
Published
2021

9. National Report. The Netherlands

Author

Peters, Cees, Russo, Ronald, Haslehner, W., Lamensch, M., Department of Tax Economics, and Fiscal Institute Tilburg (FIT)

Subjects
Transfer Pricing
Published
2021

17. International single taxation: A misguiding notion

Author

Kemmeren, Eric, De Lillo, Francesco, Wheeler, J., Department of Tax Economics, and Fiscal Institute Tilburg (FIT)

Abstract

This chapter enshrines some reflections presented during the Oxford-style debate within the IBDF Duets in International Taxation: Single Taxation? (Amsterdam, 5 October 2017). The motion of the House was: “This House believes that the notion of single taxation is a worthless chimera”, and the authors were entrusted with the task of supporting the stance. The discussion concerned the guiding potential of the idea of single taxation in the process of rethinking the current international tax rules, and several interesting considerations emerged during the debate, despite its ludic nature. This chapter intended to demonstrate how the idea of single taxation has no guiding potential within the process of rebuilding the current international tax framework. First, it was highlighted that the concept of single taxation itself, albeit intuitive prima facie, is actually vague and inconsistent. It does not entail per se any positive implication unless assessed from a supranational perspective. Moreover, the concept ultimately clashes with other less controversial principles of international taxation. After testing the notion of single taxation in the light of those benchmarks, the common result is that the idea that international income should be taxed just once is misguiding, as it is completely oblivious to the more pressing jurisdictional issues. Taking into account all of the arguments illustrated throughout this chapter, the authors are more than convinced that the idea of single taxation indeed turns out to be a “worthless chimera”.

Published
2018

19. Commentary on chapter 6: Enhancing the legitimacy of EU tax policy and law

Author

Gribnau, Hans, Pistone, Pasquale, Department of Tax Law, and Fiscal Institute Tilburg (FIT)

Subjects
tax law, European Union, democratic legitimacy, legal legitimacy, input legitimacy, output legitimacy, participation, consultation, civil society, accountability, transparency, publicity
Abstract

The legitimacy of European Union policy and tax law regards the tax policy decision-making process and the ensuing tax regulations. The enforcement, application and adjudication of EU tax law may also add to its legitimacy. In this paper, the focus is mainly on the legitimacy of tax legislation. To understand the need for and different aspects of the legitimacy of tax legislation a brief historical overview may be useful. Important factors and values thus discovered are intrinsically linked to legitimate taxation: (representative) democracy, the rule of law, accountability, public spheres, participation of citizens, civil society, transparency and publicity. They are all mainly developed in the context of nation states and must be translated to the European Union. After a historical flashback the implications of these ideas are explored in the context of EU taxation. The research question of this contribution is therefore: how may crucial ideas and values such as democracy, the rule of law, accountability, public spheres, citizen participation, civil society, transparency and publicity be incorporated into EU tax policy and law in order to enhance its legitimacy? Democratic legitimacy is the starting point when assessing the legitimacy of the state tax policy and law. Unfortunately, in the European Union democratic legitimacy is not that strong. Therefore, the next focus will be on legal legitimacy, requesting conformity to the rule of law, as a possible compensatory form of legitimacy. However, democratic legitimacy itself might also be improved by engaging civil society (input legitimacy). Moreover, there may still be room for evaluation of EU tax policy and law from another perspective, since both democratic and legal legitimacy do not regard the capacity of the EU tax policy and law in order to respond efficiently and effectively to the expectations, interests, and needs of the citizens (output legitimacy). These old and new forms of legitimacy will be connected to other important values with regard to taxation, namely participation and consultation, the involvement of civil society, accountability, transparency, and publicity. They may help to enhance ‘government by the people’ and to improve the quality and social acceptance of EU tax policy and law. The structure of this paper thus follows these themes subsequently. The topic of this contribution is situated at the crossroads of several academic disciplines such as tax law, legal theory, the history of ideas (‘Begriffsgeschichte’) political theory and governance theory. This calls for a methodology which connects these disciplines by drawing on literature from these different disciplinary sources. This has to be done with respect for the different disciplinary traditions, methods and concepts. For example, the same word may have different meanings in different disciplines. The theoretical relevance of this paper lies primarily in embedding the EU tax debate in the discussion on these important values in the literature on EU law and governance. With regard to practical relevance, the theoretical insights gained will also be elaborated in some elements that can be put into practice when engaging civil society by way of consultation

Published
2018

20. Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

Author

De Pietro, Carla, Traversa, Edoardo, Department of Tax Economics, and Fiscal Institute Tilburg (FIT)

Subjects
corporate tax residence, transfer of tax residence, treaty abuse, international taxation, coordination between international tax treaty law and national tax law, relationship between tax treaty anti-abuse rules and national anti-abuse provisions, tax treaty override
Published
2018

21. Netherlands Report

Author

Smit, Daniël, Department of Tax Economics, and Fiscal Institute Tilburg (FIT)

Published
2017

22. Legitimacy of tax claims of developing countries on interest and royalties of MNEs

Author

Kemmeren, Eric, Jochum, Heike, Essers, Peter, Lang, Michael, Winkeljohann, Norbert, Wiman, Bertil, Department of Tax Law, Business organisations in Business Law and Tax Law: Between fairness and efficiency, Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, and Fiscal Institute Tilburg (FIT)

Published
2016

23. Tax risks: A dynamic interplay between financial and tax accounts

Author

Essers, Peter, Jochum, Heike, Lang, Michael, Winkeljohann, Norbert, Wiman, Bertil, Business organisations in Business Law and Tax Law: Between fairness and efficiency, Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, Department of Tax Law, Vennootschapbelasting, Internationaal belastingrecht, Methodologie van het belastingrecht, Inkomstenbelasting, Overig onderzoek Belastingrecht, and Fiscal Institute Tilburg (FIT)

Published
2016

24. Tax treaty case law around the globe 2015

Author

Essers, Peter, Business organisations in Business Law and Tax Law: Between fairness and efficiency, Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, Department of Tax Law, Vennootschapbelasting, Internationaal belastingrecht, Methodologie van het belastingrecht, Inkomstenbelasting, Overig onderzoek Belastingrecht, and Fiscal Institute Tilburg (FIT)

Published
2016

29. Collective investment vehicles and VAT in a changing environment

Author

van Norden, Gert-Jan, Department of Tax Law, Business organisations in Business Law and Tax Law: Between fairness and efficiency, Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, and Fiscal Institute Tilburg (FIT)

Published
2014

35. VAT groups

Author

van Kesteren, Herman, Gabriel, M., Lang, Michael, Business organisations in Business Law and Tax Law: Between fairness and efficiency, Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, Department of Tax Law, and Fiscal Institute Tilburg (FIT)

Published
2012

45. The Notion of Income from Capital

Author

Essers, P.H.J., Rijkers, A.C., Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, and Fiscal Institute Tilburg (FIT)

Published
2005

46. Preface, Introduction, General Report

Author

Essers, P.H.J., Rijkers, A.C., Grondslagen en ontwikkelingen van het (inter)nationale en communautaire privaat- en fiscaalrechtelijk ondernemingsrecht, and Fiscal Institute Tilburg (FIT)

Published
2005

48. Preface

Author

de Bont, G.J.M.E., Essers, P.H.J., Kemmeren, E.C.C.M., and Fiscal Institute Tilburg (FIT)

Published
1996

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