Projects
Ongoing PhD projects research line 1: Taxation of cross-border employment and pensions
| Project | Researcher | Supervisor(s) | Start | Info |
|
Obstacles for the cross-border administration of foreign pension schemes between the Netherlands and Belgium: a legal comparative analysis |
S. Bemelmans | Prof. Bollen & Prof. Van de Velde | 1/1/2019 |
PhD project ITEM |
| Prof. Prokisch & Prof. Weerepas | 1/9/2015 | PhD project ITEM | ||
|
Cross-border information exchange and communication (European Pension Tracking System) |
Prof. Bollen & Prof Brüggen | 1/6/2016 | PhD project ITEM | |
|
Cross-border pension division in case of divorce in the Netherlands, Germany and Belgium |
B. Vereggen |
Prof. Bollen & Prof. Dietvorst | PhD project ITEM |
Ongoing PhD projects research line 2: Cross-border business and tax competition
| Project | Researcher | Supervisor(s) | Start | Info |
|
The consequences of the new tax treaty General Anti-Avoidance Rule (GAAR) in International and Domestic Tax Law of Latin American Countries |
C. Anguita Oyarzún | Prof. Luja & Dr Buitrago Diaz | 15/1/2019 | |
|
OECD BEPS action 6 and compatibility with primary EU Law |
S. Balestieri |
Prof. Luja & Prof. Van den Hurk | 1/7/2016 | |
|
Taxation of Permanent Establishments in the Banking Industry |
B. von Beckrath |
Prof. Prokisch | 1/9/2012 | |
|
EU/ECHR tax litigation in the United Kingdom after Brexit |
C. Bulbuc |
Prof. Luja | ||
|
International Taxation of Investment Funds |
G. de Castro Cardoso Pereira |
Prof. Prokisch | ||
|
Customs and trade |
E. van Doornik |
Prof. Van den Hurk & Prof. Van Doesum | 1/4/2013 | International & European Taxation |
|
Tax compliance at a crossroads - The case of the sharing economy |
A. Draghici | Prof. Prokisch & Dr Souza de Man | 1/9/2018 | |
|
Transfer pricing |
J. Godoy |
Prof. Van den Hurk | 1/3/2016 | |
|
The road to uniformity of VAT grouping schemes |
E. van Goor |
Prof. Denie | ||
|
Tax rules in companies' code of conducts |
D. Hartley |
Prof. Prokisch & Prof. Nordhoff | 1/5/2015 | |
|
Formeel recht in een internationaal (BEPS) kader |
F. Herreveld |
Prof. Van den Hurk | International & European Taxation | |
| Equity and Debt: the question of neutrality | S. Jafari | Prof. Prokisch | International & European Taxation | |
|
Personenvennootschappen en eenmanszaken in de fiscale wetgeving van de EU |
B. Kempeners |
Prof. Luja & Dr Schaper | Comparative Taxation | |
| Mathijs Klemm | Prof. Van Doesum & Dr Nellen | 15/3/2018 | ||
|
Consequences of differences in tax accounting in NL, US and UK |
M. Koek |
Prof. Van den Hurk | 1/9/2016 | |
| B. L'Habitant | Prof. Van Doesum & Dr Nellen | 15/10/2019 | ||
|
BEPS action 15 |
P. Lamberts |
Prof. Van den Hurk | 1/5/2015 | |
|
De fiscale interpretatie van civielrechtelijke begrippen |
Prof. Luja & Dr Arts | 1/1/2011 | Comparative Taxation | |
|
Taxation of Islamic Financing Instruments |
Z. Mahmood |
Prof. Prokisch | 1/2/2017 | |
| R. Manz | Dr Schaper | 1/2/2018 | ||
|
Proportionality in EU tax law |
G. Moschetti |
Prof. Prokisch | 1/1/2010 | International & European Taxation |
|
Fiscal State Aid and the EFTA/EEA |
E. Olafsson |
Prof. Luja | ||
|
Principal Purpose Test and Limitation on benefits: BEPS action 6 |
N. Rode |
Prof. Van den Hurk | 1/5/2013 | International & European Taxation |
|
Tax Transparency and Freedom of Contract: taxing multinational corporate structures |
N. de Sampanyo Riberio |
Prof. Prokisch | ||
|
Royalty and IP structuring after BEPS |
M. Screpante |
Prof. Van den Hurk | International & European Taxation | |
|
IP and Transfer Pricing |
A. Srivastav |
Prof. Prokisch & Prof. Dourado | ||
|
Multinational Enterprises, Transfer Pricing and State Aid: Interpretation of Transfer Pricing in light of European State Aid Rules |
P. Szotek |
Prof. Luja | 1/9/2018 | |
|
Attribution of Profits to Permanent Establishments and EU Law |
T. Taghiyev |
Prof. Prokisch | ||
|
BEPS action 2 and 4; EU ATA directive with respect to interest |
S. Ubachs |
Prof. Van den Hurk | 1/11/2015 | |
|
Reform Proposals for the Taxation of Inbound Transactions |
P. Witgenstein |
Prof. Prokisch |
Finished PhD projects
| Project | Researcher | Supervisor(s) | Degree Awarded | Published |
| International aspects of the CCCTB in Europe | Dr T. Albin | Prof. Prokisch & Prof. Van den Hurk | 10/12/2014 | |
| Application and role of general principles of law within VAT as interpreted by the Court of Justice of the EU | Dr A. Bomer | Prof. Denie | 21/06/2012 | Kluwer |
| Qualification Problems: between social security and supplementary pension | Dr B. Didden | Prof. Bollen & Prof. Weerepas | 08/11/2019 | |
|
The hindering effect of EU VAT on the access to health care |
Dr M. Gabriël | Prof. Van Doesum & Prof. Denie | 06/07/2018 | |
|
Allocation of taxing rights in Tax Treaties between Developing and Developed countries: Re-thinking principles |
Dr G. Garfias von Fürstenberg | Prof. Van den Hurk & Prof. Prokisch | 31/03/2021 | |
| Inclusive Global Tax Governance in the Post-BEPS Era | Dr S. Kingma | Prof. Van den Hurk & Dr Schaper | 18/10/2019 | IBFD |
| Arm’s Length Treatment of Soft-Intangibles - Comparative Analysis of the Treatment of Soft-Intangibles in Business Restructurings in Germany, the United States and according to the OECD | Dr T Kipka | Prof. Prokisch & Dr Arts | 13/12/2019 | |
|
The Swiss confederation and the European Union: their constitutional systems, bilateral agreement-based constitutional cooperation and a swiss company tax regime facing challenges of constitutional and legal feasibility |
Dr J. Kläser | Prof. Van den Hurk & Prof. Prokisch | 13/07/2017 | |
| Internal Market Neutrality | Dr J. Korving | Prof. Van den Hurk & Dr Schaper | 18/12/2017 | Sdu |
| Information asymmetries in EU VAT | Dr F. Nellen | Prof. Van Doesum & Prof. Denie | 30/03/2017 | Kluwer |
| Renewable Energy, Tax incentives and WTO law: Irreconcilably Incompatible? | Dr C. Ní Ghiollarnáth | Prof. Luja & Prof. Van den Bossche | 14/01/2011 | Wolf Legal Publishers |
|
Belastingvoordelen van de Grensoverschrijdende Economisch Actieve EU-persoon: een Onderzoek naar de Behoefte aan en Mogelijkheden van het Minimaliseren van Fiscale Belemmeringen van het Vrije Personenverkeer in de Europese Interne Markt |
Dr. H. Niesten | Prof. Weerepas & Prof. E. Van de Velde | 12/07/2017 | |
|
Structural issues in the income tax treaty network; towards a coherent treaty framework |
Dr D Sanghavi | Prof. Prokisch & Prof. Van Weeghel | 19/04/2018 | |
| The Structure and Organization of EU Law in the Field of Direct Taxes | Dr M. Schaper | Prof. Prokisch | 18/12/2012 | IBFD |
| Taxation of Cross-Border Provision of Services in Double Tax Conventions between Developed and Developing Countries: A Proposal for New Guidelines | Dr F. Souza de Man | Prof. Prokisch & Prof. Schoueri | 03/12/2013 | IBFD |
| Giften, Schenkingen en Schenkbelasting: Een rechtsvergelijking met België vanuit Nederlandse optiek | Dr K. van de Ven | Prof. De Groot & Prof. Luja | 21/12/2015 | |
|
Financial Instruments in the OECD Model Tax Convention |
Dr J. Weissbrodt | Prof. Prokisch & Prof. Van den Hurk | 23/11/2018 |
Master students' research
Johnathan Montesant
Automatic Exchange of Information: A Carribean Perspective
Ries Vogel
Social dumping and the abuse of A1-forms in the EU: The need for effective measures
Robert Freeth
Corporate tax system neutrality: The debt and equity distinction from a Dutch perspective
Johanna Clara Hug
The Taxation of Gains derived from the Alienation of Shares in Real Estate Companies under the OECD Model Tax Convention
Kilian Heller
Beat the Bit and here is how! How to deal with the Digital Economy in International Taxation
Claudia Helmer
De afdrachtsvermindering versus de vrijheid van kapitaalverkeer
Marloes Smit
Ending the current income shifting practices of U.S.-based multinational companies, a feasible objective?
Paul de Win, Cross-border dependent employment activities and the associated issues of taxation: The application and interpretation of the “employer” concept in article 15 (2)(b) of the OECD Model Tax Convention
Tatiana Kogut
Tax obstacles to cross-border investments through private equity investment funds
C.A.J.M. Peeters
Waarom moeilijk doen als het makkelijk kan? De ‘verplichte’ omzetting van de opgebouwde pensioenaanspraken naar de nieuwe pensioenrichtleeftijd
T.J.W. Jagers
Witteveenkader 2.0 voor beroepspensioen
H.S.N.J. Simenon
Rekenrenteproblematiek in Nederland. Onderzoek naar rekenmethoden voor Nederlandse pensioenfondsen
M.C.P.M. Kastelijns
De waarde in het economisch verkeer van pensioenaanspraken in eigen beheer. Een knelpunt bij echtscheiding.
Céline Corsius
Het wetsvoorstel Wet versterking bestuur pensioenfondsen. Een onderzoek naar het wetsvoorstel Wet versterking bestuur pensioenfondsen in het licht van de huidige ontwikkelingen op financieel en demografisch gebied, en de ontwikkelingen op de arbeidsmarkt.
Sanne Vlaspoel
De aansprakelijkheid van de Pensioenuitvoerder voor de informatieverstrekking via het Uniform Pensioen Overzicht
Rachel Post
Internationale waardeoverdracht van pensioenkapitaal: Is de Nederlandse regelgeving wel EU-proof?
Elianne Janssen
Zilveren generatie; Het nieuwe goud voor werkgevers?