Jasper Korving (J.J.A.M.)
Research profile
Jasper Korving's research focusses on the harmonization and interpretation of EU law and its application on domestic tax law, mainly Dutch direct taxation like corporate income tax, individual income tax and withholding taxes. His research covers the broad area of the EU's fundamental freedoms, fundamental rights and state aid provisions, both from the perspective of primary EU law and EU directives.
Key publications
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Korving, J. (2017). Internal market neutrality. [Doctoral Thesis, Maastricht University]. https://doi.org/10.26481/dis.20171218jkMore information about this publication
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Korving, J. (2024). The European Triangle: On the Relationship between Primary EU Law, Secondary EU Law and National Law in the Field of Direct Taxation. European Business Law Review, 35(1), 1-48. https://doi.org/10.54648/eulr2024008More information about this publication
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Korving, J. (2024). Fiscal Sovereignty versus Tax Harmonization: A Matter of Coordination and Interpretation. In R. Luja (Ed.), National Tax Autonomy and the European Union (pp. 137-165). IBFD. https://doi.org/10.59403/q7f293007More information about this publication
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Scherleitner, M., & Korving, J. (2023). Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own? European Business Law Review, 34(7), 1069-1102. https://doi.org/10.2139/ssrn.4232136More information about this publication