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Results: 7
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  • Open Access
    Vázquez, J. M. (2025). Tax reporting by digital platforms under DAC7: A proportionality assessment. [Thesis, fully internal, Universiteit van Amsterdam].
  • Smit, D. (2024). BEFIT & HOT: nu of nooit! Ondernemingsrecht, 2024(1), 1-2. Article 1. https://www.inview.nl/document/id085fd67ccdc14cd4a6930feec0c23ce4?ctx=WKNL_CSL_104
  • Smit, D. (2023). Flexibility, Mobility and Automation of Labour under Article 7 of the OECD Model? A First Conceptual Exploration. In D. Weber (Ed.), The Implications of Online Platforms and Technology for Taxation (pp. 159-177). (GREIT series). IBFD. https://doi.org/10.59403/3r0nqgv
  • Smit, D. (2022). Fiscale misbruikbestrijding via de Mobiliteitsrichtlijn: opgelucht ademhalen? Ondernemingsrecht, 2022(9), 337-338. Article 54. https://www.inview.nl/document/id99800aedadf24fc4beca776d56198484?ctx=WKNL_CSL_104
  • Smit, D. (2022). Tax Avoidance and the Mobility Directive: Bitten by the Cat or by the Dog? In O. Marres, & D. Weber (Eds.), Rara avis: Liber amicorum Peter J. Wattel (pp. 161-163). Wolters Kluwer. https://www.inview.nl/document/idpass51a41f7f73444b57bae40e85357e7eec?ctx=WKNL_CSL_3071
  • Smit, D. (2022). The Anti Tax Avoidance Directive (ATAD). In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law - Volume 1: General Topics and Direct Taxation (8th student ed., pp. 653-706). (Fiscale studieserie; No. 29). Wolters Kluwer.
  • Boulogne, F., & Smit, D. (2021). Implementing the Multilateral Instrument in the Netherlands. In G. Kofler, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Eds.), The Implementation and Lasting Effects of the Multilateral Instrument (pp. 651-673). (European and International Tax Law and Policy series; Vol. 21). IBFD. https://doi.org/10.59403/32zk1jp
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