Articles 

 

Our experts regularly publish articles in newspapers, magazines, and professional journals (on tax issues and current developments). As these articles may be of interest to you, we provide a selection of recently published articles below.

• 4-2-2012New insight into distinguishing between early retirement, pre-pension, and loss of wages annuity entitlementAuthor(s): Marlies KasteleinSource: Pensioen Magazine, February 2012, no. 2, p. 6-8
• 1-12-2011Endowment insurance coupled with an annuity provision scrutinizedAuthor(s): Marlies KasteleinSource: fiscaal tijdschrift Vermogen (FTV) 2011, no. 15, pages 5-14
• 4-11-2011Is it time to renew the VAT treatment of construction sites?Author(s): Marjolein Nusmeier and Paul ZijlstraSource: Weekblad voor Fiscaal Recht (WFR), 2011/1505
• 5-10-2011Comparability of entities in outbound situations under European lawAuthor(s): Erwin NijkeuterSource: Maandblad Belasting Beschouwingen 2011/10
• 13-7-2011The non-arm's length loan under the rules on ‘making assets available’Author(s): Richard Sour and Bauco SuvaalSource: Forfaitair 2011/216, blz. 6-11
• 1-7-2011The free movement of capital and grounds for justification: what is the extent of the EU's reach in fiscal matters?Author(s): Barry Larking and Roel MonteiroSource: Maandblad Belasting Beschouwingen (MBB) 2011/06
• 22-4-2011'And is moreover not subject to corporate income tax taxation in the Netherlands'Author(s): Erwin NijkeuterSource: NTFR 2011/725, pages 4-7
• 6-4-2011Do tax incentives for sustainable energy help?Author(s): Sandra Kortekaas Source: Sustainable Energy; the financial aspects (contribution to an article written by Eversheds Faasen)
• 1-4-2011Gift or loan for owner-occupied residence?Author(s): Evander Nelissen Source: Fiscaal Tijdschrift Vermogen, 2011/04
• 14-2-2011Pension for director-major shareholder requires careful considerationAuthor(s): Marlies KasteleinSource: Taxweek 2010, pages 97-109
• 9-12-2010Time to do away with the overkill from recipients and vicarious liability!Author(s): Jacques RaaijmakersSource: Tijdschrift voor Formeel Belastingrecht 2010/08, p. 4-10
• 15-10-2010A source of concern, a source of incomeAuthor(s): Marlies KasteleinSource: Circular, volume 16, period 3, October, 2010, p. 25-27
• 27-8-2010The international public-law effectiveness principle and qualification conflictsAuthor(s): Lucas de Heer and Frank PötgensSource: Weekblad voor Fiscaal Recht, WFR 2010/1024, p. 266-280
• 24-6-2010In the marriage of EU law and bilateral treaty obligations, the ECJ fails to sign the pre-nupAuthor(s): Roel Monteiro and Lucas de HeerSource: NTFR 2010/1424, p. 20-25
• 1-6-2010The twelve-year assessment period: continuing the storyAuthor(s): Jeannette van der VegtSource: Tijdschrift Formeel Belastingrecht 2010/03, pages 16-21
• 27-4-2010More opportunities for additional assessments available from January 1, 2010Author(s): Jantine Kastelein and Jeannette van der VegtSource: Fiscaal Praktijkblad, 9th year | April 27, 2010 | number 8
• 18-8-2009Pension waivers by director-major shareholdersAuthor(s): Marlies KasteleinSource: Pensioen Actief 2009/4, pp. 12-14