Celebration publication – EFS 30 year anniversary
We are pleased to announce that a series of highly interesting contributions on various topical issues in European and international tax has been published in ‘European Fiscal Essays’. With this publication we mark that EFS, Erasmus University Rotterdam has been established on 28 March 1990 and has now in fact already been in existence for over thirty years. The celebration publication has been published by NLFiscaal, but can be purchased from EFS for just 10 EUR. If you would like to receive a copy of ‘European Fiscal Essays’, we kindly ask you to transfer an amount of 10 EUR to IBAN account number NL67ABNA 0500155895 for the benefit of Erasmus Fiscale Studies BV under reference of your name, postal address and ‘jubileumbundel’. As soon as we have received the amount, we will send you a copy. Please find below the contents of the celebration publication.
Content
Foreword | 7
Towards a real European Corporation Tax!? | 9
Dr. D.A. Albregtse
(N)ever closer Union? | 17
Prof. Mr. Drs. H.P.A.M. van Arendonk
What kind of corporate tax regime in the European Union? | 39
Prof. Dr. S. Cnossen
Philanthropy and European Union Tax Law: Are We Heading Towards a Single Market for Philanthropy? | 47
Prof. Dr. S.J.C. Hemels
Exit levy and dividend tax: European law and tax treaty law aspects | 59
Prof. Dr. P. Kavelaars
Robustness of the tax mix in the EU-28 | 79
Prof. Dr. H.A. Kogels
Fixed establishment in EU VAT: From Berkholz to a digitalised globalised economy | 95
Prof. Dr. Mr. M.M.W.D. Merkx
VAT and real estate, building land and new buildings | 111
Prof. Dr. R.N.G. van der Paardt
Free movement of persons and direct taxes: moving beyond the internal market and towards civis europaeus sum? | 127
Mr. Dr. E.W. Ros
Some thoughts about imposing import duties on electronic transmissions in an era of digitalisation | 153
M.L. Schippers LLM
Tax Challenges of the Digital Economy – Outside the Seven Seas only? | 167
Prof. Dr. A.J.A. Stevens
Dreaming of a United Europe, but meanwhile working on European tax harmonisation | 181
Prof. Dr. L.G.M. Stevens
Where’s the source? Ambiguities in the principles of international taxation | 195
Prof. Dr. M.F. de Wilde
Royalties and Licence Fees in EU Customs Law: Recent Developments | 209
Prof. Dr. W. de Wit
Latest news
Celebration publication – EFS 30 year anniversary
EFS Top-Level Seminar ‘Transfer Pricing: Current State of Play and Outlook’ (in English)
EFS Top- Level Seminar 2023 ‘EU VAT: Recent Developments and Outlook’
Post-Master Internationaal & Europees Belastingrecht 2022
