Het kabinet wil dat mensen meer uren gaan werken, om de krapte op de arbeidsmarkt tegen te gaan. Maar loont het voor deeltijders wel om meer te werken? En in hoeverre spelen belastingen een rol in... Show moreHet kabinet wil dat mensen meer uren gaan werken, om de krapte op de arbeidsmarkt tegen te gaan. Maar loont het voor deeltijders wel om meer te werken? En in hoeverre spelen belastingen een rol in hun keuze. De marginale belastingdruk van meer uren werken is over het algemeen veel lager voor deeltijdwerknemers dan voltijders. Voor huishoudens die gebruikmaken van kinderopvang is de marginale druk wel hoger, en de kabinetsplannen gaan die verlagen. Werkenden reageren echter slechts beperkt op financiële prikkels – zoals belastingen – in het aantal gewerkte uren per week. Show less
The effect of directives within the area of direct taxation on tax treaties has become more and more relevant in light of the increasing overlap between situations covered by directives and tax... Show moreThe effect of directives within the area of direct taxation on tax treaties has become more and more relevant in light of the increasing overlap between situations covered by directives and tax treaties, the changing nature of obligations arising from directives, and the interpretation by the EU Court of Justice of terms in directives that are similar to terms used in tax treaties. This book contains an analysis of the effect of directives on the interpretation and application of tax treaties from the perspectives of public international law and the laws of the EU. Regarding the effect of directives on the interpretation of tax treaties, this book addresses the question whether directives qualify must be taken into account when resorting to article 3(2) OECD Model and article 31 Vienna Convention 1969 and, if so, to what extent they could affect the interpretation of a tax treaty (while taking into account the duty of conforming interpretation). Additionally, this book looks into to what extent directives could affect the application of tax treaties under the conflict rules of public international law (lex posterior, lex specialis) as well as by means of the primacy of directives under the laws of the EU Show less
In this article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI). Their analysis finds that there are 79 parties to the MLI and that... Show moreIn this article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI). Their analysis finds that there are 79 parties to the MLI and that the MLI covers 1,231 tax treaties and that the OECD currently overreports the effectiveness of the MLI. Show less
