Publications

  • Contours of changes to Dividend Tax Act 1965 are starting to emerge
  • Make subjection to taxation optional ('Voer keuzerecht in voor belastingplicht')
  • The tax aspects of truncated share redemptions ('De fiscale aspecten van de cascade-inkoop')
  • Tax aspects of private finance initiatives based on DBFMO-contracts ('Fiscale aspecten van publiek-private samenwerking op basis van DBFMO-contracten')
  • Good behavior is not going to save shipowners ('Goed gedrag redt reders niet')
  • The Revenue should stimulate private finance initi-atives ('Fiscus moet publiek-private samenwerking duwtje geven')
  • The liability to Dutch taxation on non-resident members with a substantial interest in a Dutch co-operative ('De buitenlandse belastingplicht van leden met een aanmerkelijk belang in een Nederlandse coöperatie')
  • The rough edges of the present and future tonnage tax regime ('De scherpe kanten van de huidige en toekomstige tonnageregeling')
  • contribution of the chapter on Dutch and international tax aspects of 'Design, Build, Maintain, Finance, Operate contracts in private finance initiatives
  • Tax treatment of securitization of receivables in Luxembourg