Corporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for... Show moreCorporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for Economic Co-operation and Development (OECD) launched the OECD/G20 BEPS project. In light of these developments, research on the professional practice of corporate tax planning has become more relevant. In this book, the author investigates tax professionals’ reactions to changing societal expectations of corporate tax planning. Taking a qualitative approach, the responses of different types of tax professionals of the Dutch corporate tax field were examined. Particular attention was paid to the manner in which tax professionals understand corporate tax planning and the public discussion, to what degree societal norms influence the professional practice of corporate taxation, and to what degree tax professionals have altered their role perceptions in response to public concerns of corporate tax planning. 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
De Belastingdienst dient gegevens geheim te houden (art. 67 AWR). Fiscale geheimhouding vindt haar oorsprong in de Wet VB 1892, maar blijft onverminderd actueel. De uitgangspunten van geheimhouding... Show moreDe Belastingdienst dient gegevens geheim te houden (art. 67 AWR). Fiscale geheimhouding vindt haar oorsprong in de Wet VB 1892, maar blijft onverminderd actueel. De uitgangspunten van geheimhouding staan echter al decennialang onder druk door toenemende (internationale) gegevensuitwisseling als gevolg van een soms ongebreidelde drang om misbruik of oneigenlijk gebruik van overheidsregelingen, fraude, belastingontduiking of belastingontwijking aan te pakken. In dit proefschrift wordt antwoord gegeven op de vraag of de huidige fiscale geheimhoudingsbepaling nog aan de oorspronkelijke doelstellingen voldoet of dat aanpassingen wenselijk of noodzakelijk zijn.Aan de hand van vijf relevante elementen (doelstellingen, onderworpen subjecten, object van geheimhouding, fiscale afbakening en de uitzonderingen & ontheffingen) is de fiscale geheimhoudingsverplichting uitputtend geanalyseerd. Hieruit volgt onder andere:• voor de fiscaliteit zou art. 2:5 Awb niet volstaan;• het opleggen van geheimhouding bij derdenonderzoeken door de inspecteur kan nu niet. Voorgesteld wordt een tijdelijke geheimhoudingsverplichting bij een zwaarwegend controle-strategisch belang;• voorgesteld wordt om aan alle afnemers van fiscale informatie (bestuursorganen en private partijen) geheimhouding op te leggen;• ook op niet-herleidbare gegevens rust een geheimhoudingsverplichting. Voorgesteld wordt dit aan te passen;• de vooringevulde aangifte (VIA) en de inkomensverklaring (IB60) ontberen een wettelijke grondslag. Voorgesteld wordt dit aan te passen;• uitzonderingen en ontheffingen vergen een continue belangenafweging. De Staatsecretaris van Financiën laat hier echter steken vallen;• informatieverstrekking aan betrokkenen zelf dient – ter verbetering van de rechtsbescherming – vergaand te worden verruimd;• bij een zich repeterende casus is geen sprake van een incidenteel of onvoorzien geval waarvoor een ontheffing door de Staatsecretaris van Financiën kan worden verleend. Show less
The rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law... Show moreThe rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law mechanisms. These problems are double or multiple taxation, double or multiple non-taxation, discrimination and administrative difficulties. The selection of these problems is justified by the two main points of reference selected in the study, the 1982 OECD Model Tax Convention for the avoidance of double taxation with respect to taxes on inheritances, estates and gifts (OECD IHTMTC), and the inheritance tax report of the European Commission’s expert group, ‘Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU’ from 2015. The study serves as up-to-date material for tax professionals, policymakers, academics and students as well as the general public who want to understand, amongst others, the problems of death and gift taxation in a cross-border setting, how the international and EU law mechanisms in this area of law work in practice, how the OECD IHTMTC can be improved, how the CJ’s case law on EU inheritance and gift taxation has resulted in the so-called ‘negative harmonisation’ of death and gift taxes in the EU, and whether the ‘one inheritance – one inheritance tax’ concept suggested in the inheritance tax report can provide a holistic solution to the problems of death and gift taxation in the EU. Show less
Taxation was at the core of colonial exercises of governance, state-building and state-society relations. This dissertation analyses taxation in colonial Indonesia between 1870 and 1940. In an era... Show moreTaxation was at the core of colonial exercises of governance, state-building and state-society relations. This dissertation analyses taxation in colonial Indonesia between 1870 and 1940. In an era of continuous expansion and reform, colonial statesmen envisioned a full-fledged tax state of equivalent and just forms of tax-payment in accordance with fair laws, a transparent administration and benevolent governance. They saw taxation as an important tool in the project of constructing a modern empire, ‘disciplining and improving’ its subjects and unifying and reforming the state. However, despite intricate law-making processes, shrewd strategies of data accumulation and registration, and a sophisticated bureaucratic machinery, the colonial state in Indonesia had limited success in realising its ambitions. On the ground, taxation was controlled by local elites and driven by processes of negotiation, mediation and subversion of the state apparatus. Rather than imposing a Western model of taxation on the colony, the resulting system became an amalgam of Dutch and local interests, while the state itself became increasingly mixed with the local structures and practices it was supposed to change and replace. Instead of a force of extraction and reform, taxation provided an arena for contesting the colonial state.Based on extensive archival research and traversing the Indonesian archipelago from Aceh to the Moluccas, this dissertation unveils the diverse administrative realities of colonial Indonesia as created by colonial officials, intermediaries and subjects. By focusing on taxation, it demonstrates how colonial governance was experienced as hybrid and malleable, thereby contributing to broader academic debates about colonial statecraft, fiscal policy and the consequences of colonial rule. Show less
The budgetary impact is one of the determining factors in the creation of tax legislation. At the same time, it is not always clear on the basis of which rules, and in what way, this factor has... Show moreThe budgetary impact is one of the determining factors in the creation of tax legislation. At the same time, it is not always clear on the basis of which rules, and in what way, this factor has significance in the tax legislative process. This information gap may hinder parliament's role as a tax co-legislator.Understanding and overview of the budgetary impact of (a part of) a tax bill is indispensable to show meaningful parliamentary involvement in the adoption of a tax law. Only then will parliament, as a tax co-legislator, be able to form a stand-alone position on proposed tax legislation, have the real opportunity to make adjustments to it and control the budgetary impact.The cabinet has an (active) obligation to inform individual MPs. However, parliament often does not appear to be adequately informed about the budgetary impact of tax legislation. In that case, there is no meaningful parliamentary involvement in the adoption of the tax law, which also involves the legitimacy of taxation.This thesis focuses on when and why, according to parliament, the budgetary information provision is not sufficient for the tasks as a tax co-legislator. Proposals to improve this information provision are also being put forward. Show less
The fate of a company and its directors in (near) insolvency situations is for an important part in the hands of financiers and legal professionals. Financiers need to assess the causes of the... Show moreThe fate of a company and its directors in (near) insolvency situations is for an important part in the hands of financiers and legal professionals. Financiers need to assess the causes of the company’s decline as well as its future outlook, in order to establish whether refinancing makes sense or whether liquidation would be more economical. In insolvency proceedings, legal professionals also need to determine the causes of the company’s demise, as company directors risk being held personally liable if mismanagement is considered an important cause of the company’s downfall. Given the potentially adverse consequences of faulty judgments made by these parties, it is of utmost importance that a company’s decline and its directors’ actions are accurately assessed. Importantly, advances in psychological science have pointed out that humans are susceptible to so-called cognitive biases that can obfuscate otherwise sound judgments. This dissertation investigates to what extent cognitive biases cloud financiers' and legal professionals’ judgments and aims to further our understanding of these biases. In this dissertation, evidence is presented showing that both financiers and legal professionals can succumb to a range of biases, and it is suggested that moral judgments can play an important role in causing some of these biases. The dissertation concludes with a discussion on the implication of the findings for legal scholarship and legal practice. Show less
The average person spends more than one-third of their life working. Considering that work plays a central role in our lives, many of us are concerned about choosing career paths that are... Show moreThe average person spends more than one-third of their life working. Considering that work plays a central role in our lives, many of us are concerned about choosing career paths that are sustainable. However, as much as we want to, we cannot craft sustainable careers by simply making the right career decisions. Our careers are continuously affected by less controllable aspects in our lives, such as societal changes and the organization we work for. To understand what makes careers sustainable, we need to investigate how the person together with other contextual stakeholders can influence sustainable careers. This dissertation consists of four empirical chapters that study the consequences of a number of contemporary career choices made by the individual, such as working from home and becoming self-employed, and the influence of supervisors and society on sustainable careers. Additionally, this thesis sheds light on the challenges that certain minority group members face in building a sustainable career. The findings demonstrate that contemporary work forms, such as working from home, have the potential to promote sustainable careers but only if supervisors support individuals’ decisions. Moreover, this dissertation shows that women and non-parents may face greater challenges in crafting a sustainable career. Show less
The objective of this research was to establish a theoretical method with which legal norms could be distinguished by their content. Extensive research led to the development of a general norm... Show moreThe objective of this research was to establish a theoretical method with which legal norms could be distinguished by their content. Extensive research led to the development of a general norm theory based on norm definitions that allowed for the formulation of a coherent set of legal norms, thus distinguishing between different norms. Consequently, this set is constitutive for the construction of an executable legal system which is demonstrated by applying the theory on the Dutch tax system. The general formula of a norm is given by ∀ε∈E 'imperatief^'φ, in which φ represents in algorithmic form the most recent content. This symbolic form represents all the properties of a norm and may include existing norm theories. Furthermore, it is demonstrated that every legal text can be transformed into this algorithmic form. Show less
Worldwide, conflicts arise daily as a result of differences of opinion about the outcome of a business valuation and the role of valuation experts. These often lead to lengthy and costly lawsuits,... Show moreWorldwide, conflicts arise daily as a result of differences of opinion about the outcome of a business valuation and the role of valuation experts. These often lead to lengthy and costly lawsuits, the reasons for which are usually sought in technical issues. This thesis, however, focuses on the role of human behavior. More specifically, it examines the extent to which cognitive biases play a role in the assessment of business valuations and valuation experts.Four empirical studies were conducted with entrepreneurs, lawyers and valuation experts. The first three show that stakeholders can be affected by a range of biases, including buyer-seller position effects, anchoring bias, similarity bias, outcome bias, gender bias, and so-called engagement bias. The fourth study concerns a survey among an international group of leading valuation experts with the aim of verifying insights gained in the previous studies. A statement of principles to mitigate cognitive biases in valuation practice is also introduced.The thesis provides empirical insights into the existence of cognitive biases in the context of business valuation and thereby contributes to both practice and theory in this field. It also adds to legal theory with respect to improving our understanding of conflicts. Show less
The research question of this dissertation is to what extent the conventional distinction in tax treatment, on the basis of residence, for the taxation of natural persons with regard to cross... Show moreThe research question of this dissertation is to what extent the conventional distinction in tax treatment, on the basis of residence, for the taxation of natural persons with regard to cross-border employment is compatible with (current) EU law, and to what extent it should be abandoned in order to facilitate the free movement of workers within the EU.The research includes, inter alia, a detailed analysis of the Schumacker case law of the European Court of Justice and a proposal for an EU directive that provides for taxation of employees on the basis of ability to pay that is independent of the place of residence (‘residence-independent taxation’). Show less
Automated revenue management systems with complex and protected algorithms have significantly changed the revenue management profession. Hotels have become increasingly reliant on advanced computer... Show moreAutomated revenue management systems with complex and protected algorithms have significantly changed the revenue management profession. Hotels have become increasingly reliant on advanced computer systems that continually reforecast hotel demand. However, performance of these systems is not flawless, and revenue managers adjust their computer system forecasts using their professional judgment. These judgmental adjustments can improve accuracy, but if performed poorly, can result in a cascade of suboptimal decisions. This dissertation explores the influence of judgmental adjustments on the accuracy of system-generated hotel occupancy forecasts. To this purpose, three studies have been conducted. The dissertation first evaluated whether it matters which measure is used to assess the forecast accuracy. It was then investigated whether the timing of judgmental adjustments influenced the forecast accuracy. Finally, the characteristics of judgmental adjustments (e.g., direction, size, frequency) and their effects on forecast accuracy were analyzed. The dissertation shows that (1) the choice of accuracy measure is complex and important, (2) the accuracy of occupancy forecasts improves considerably as the forecast horizon becomes shorter, and (3) the effect of judgmental adjustments differs and differs per hotel. Using a disaggregated reforecasting perspective, this dissertation improves understanding of how judgmental adjustments impact the accuracy of system-generated occupancy forecasts. Show less
This thesis contains four empirical studies on the effects of social protection. In the first two studies, I use administrative microdata and employ quasi-experimental methods in which I compare... Show moreThis thesis contains four empirical studies on the effects of social protection. In the first two studies, I use administrative microdata and employ quasi-experimental methods in which I compare a treatment group with a control group. Study 1 concludes that mandatory activation programs for young welfare recipients do not contribute to employment or to enrollment in education during an economic downturn, but are harmful to income protection. Study 2 concludes that the unemployment shock of a male partner has a large and persistent effect on household income and only 2-5% of this income loss is compensated by increases in female partner’s earnings from work. The last two studies use OECD panel data and employ international comparative research methods. Study 3 concludes that constitutional rights to social security have a positive effect on social expenditure, which is larger for expenditure targeted at the unemployed, a group that is perceived as less deserving by the public opinion compared to the elderly or disabled. Study 4 concludes that Social expenditure reduces poverty and inequality without being harmful for GDP growth. Targeted schemes are most effective in reducing poverty, while social expenditure types with a universal character are more effective in reducing inequality. Show less
The requirement of clarity - resulting from the principle of legal certainty - is one of the essential requirements for legislation. The requirement of clarity implies that legislation must be... Show moreThe requirement of clarity - resulting from the principle of legal certainty - is one of the essential requirements for legislation. The requirement of clarity implies that legislation must be structured and formulated in a way that offers citizens sufficient guidance to determine their legal position. This requirement is particularly important for legislation that has financial consequences for citizens, such as tax legislation. The objective of this research is to provide an overview of the way in which the requirement of clarity regarding tax legislation has been filled in by the literature, by case law and by organizations working in the field of legislative advice. Based on the results of this research, the criteria that have to be applied to tax legislation can be categorized as conditions concerning i) the formulation of legislation, ii) the structure of a legal system, iii) the status of persons at whom legislation is adressed to and iv) the way in which the relevant rules are explained. Show less
One of the aims of social insurance programs is to provide a financial safety net to households when encountering adverse circumstances. However, apart from offering mere protection, a system... Show moreOne of the aims of social insurance programs is to provide a financial safety net to households when encountering adverse circumstances. However, apart from offering mere protection, a system of social insurance can also be designed with the aim to increase overall welfare. In order to make the appropriate design decisions one needs to understand how individuals react to both negative shocks, such as health and wealth shocks, and the system put in place to protect them from these shocks. To gain understanding on such behavioral effects, access to high quality microdata is crucial. This thesis contains four essays aiming to generate empirical insights to facilitate the design of social insurance program. It focusses on changes in consumption preferences in reaction to health and wealth shocks, the effectivity of complementary efforts to sickness benefits programs, and methods to construct the surveys needed to gain these empirical insights. Show less
The current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is... Show moreThe current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is fundamentally flawed, in violation of the Vienna Convention on the Law of Treaties, and the source of treaty misapplication. This study aims to: (1) help diminish treaty misapplication through abandonment of the current orthodoxy; (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the Vienna Convention that reduces global resource costs of tax treaty interpretation and increases its overall consistency by eliminating unintended deviations caused by language idiosyncrasies; (3) provide policy recommendations how residual cases may be eliminated. To support this goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and other scholars. Its analysis of the final clauses in 3,844 tax treaties is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation. Show less
In this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation.... Show moreIn this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation. Working from a normative and pragmatic view on international tax relations, he proposes a management-focused approach to multilateral cooperation in international taxation. The resulting managerial framework treaty is drawn up on the basis of insights from political science and legal philosophy and is illustrated by means of international public law. Finally, the author evaluates the recently-adopted text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the BEPS Convention) in the light of his proposed framework. Show less
The present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting State’ in Art.4 of the OECD Model... Show moreThe present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting State’ in Art.4 of the OECD Model Convention on Income and Capital, in good faith, according to the general rule of interpretation under public international law. Moreover, it seeks to analyse and discuss the manner in which the definition of residence contributes to the determination of the object and purpose of tax treaties, and to what extent this definition informs the meaning of abuse from a tax treaty perspective. Show less
This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The... Show more This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum income replacement rates declined on average. The increased benefit levels reflect policy changes while the declined replacement rates do not reflect benefit cuts but larger wage increases. The second study shows that globalization, soaring levels of unemployment and trade unions have triggered social assistance and minimum income benefit reforms. The third study indicates that the Lisbon Strategy has been positively associated with minimum income benefit developments since 2005. The findings in the fourth study suggest that in China, minimum income benefit programs vary considerably across regions and the benefit generosity has been increasing over the decade although still at low levels in an international perspective. The fifth and sixth studies focus on the indicator of income polarization to analyze income distribution. The fifth study shows that income polarization is stable in European countries and Europe as a whole. The sixth study further indicates that tax-benefit systems are essential in reducing initial market income polarization. Show less
