Latest blog articles

After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...

Schumacker is one of the most important cases in EU tax law. It opened the door to many more legal proceedings before the CJEU that tested the limits the Member States’ tax sovereignty against the force of EU law.

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...

There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post, I should like to reflect over this issue as objectively as possible. I shall not, however, delve into...

In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation.

Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...

The internationalisation of higher education (IoHE) relates to sensitive topics of public concern. Considering the ongoing debate in the Netherlands regarding the challenges related to the internationalisation of higher education, it is time to take a step back and remember the many benefits as...

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)...