Latest blog articles

Legislative enactments and court decisions, together with social-historical events, provide the causal mechanisms that enable scholars to trace the evolution of ownership paradigms in different jurisdictions. In addition, shifts in ownership paradigms result from the circulation and flow of legal...

It is, I think, fair to say that Brexit is not going well. Some even think that it is a ‘complete and unmitigated mess’. No doubt at least in part for this reason, there has been a flurry of commentary arguing that such momentous a decision should not have been taken by way of referendum (for a...

Flashy guys who work on the Zuidas, live in luxury penthouses and tear around in the latest Teslas and Jaguars – and all at the expense of ‘the ordinary man’ who they laughingly charge exorbitant hourly rates. This image of lawyers appears to be fairly persistent. But it has very little to do with...

The European Union (EU) faces challenges after the results of the United Kingdom (UK) European Union membership referendum that was held on June 23, 2016. Yet, Brexit is not the first challenge faced by the EU. Three points invite for reflection on Brexit and the future of the EU.

Fred Rodell, the once revered Yale Law School professor and the “bad boy of American legal academia” wrote that “[t]here are two things wrong with almost all legal writing. One is its style. The other is its content.” His harrowing words acutely capture my conflicting relationship with (legal)...

The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. ^{(Dutch only)}

In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. ^{(Dutch only)}

The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...

As you may remember: in April 2016 the majority of the voters voted 'no' against the ratification act of this association agreement. According to the referendum a legislative proposal is needed as soon as possible in which the effects of the referendum will be arranged. ^{(Dutch only)}

Published on LBM. Rutte has managed it eventually. The European council has adopted a legally binding document for the 28 member states in its decisions, on December 15^th, 2016. The document relates to the EU-Ukraine association agreement that would help alleviate some concerns of those who voted...