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Results: 15
Number of items: 15
  • Open Access
    de Wilde, M., & Wisman, C. (2025). Waarom alle bijheffingsvarianten in de Pijler 2-richtlijn botsen met de EU-verdragsvrijheden (en hoe dit op te lossen). NLF-W, 2025, Article 18. https://www.nlfiscaal.nl/nlfiscaal-doc/DA01D8A4F53B48DCB72DD56BCD523D5C
  • Open Access
    de Wilde, M. F., & Dafnomilis, V. (2024). BEFIT: een fiscale laagjestaart waarvan we nog niet weten hoe die zal gaan smaken. MBB. Belastingbeschouwingen, 93(4), 16-24. Article 15. https://www.ndfr.nl/content/p1-793209
  • de Wilde, M., & Dafnomilis, V. (2023). BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 2). Web publication or website, Kluwer International Tax Blog. https://kluwertaxblog.com/2023/12/28/befit-a-company-tax-system-layering-exercise-for-the-internal-market-part-2/
  • Open Access
    de Wilde, M., & Wisman, C. (2020). Hof van Justitie over ‘misbruik van Unierecht’ in de directe belastingen: quo vadis? Ars Aequi, 69(1), 22-36. https://arsaequi.nl/product/hof-van-justitie-over-misbruik-van-unierecht-in-de-directe-belastingen-quo-vadis/
  • de Wilde, M. F., & Wisman, C. (2019). Netherlands. In G. Maisto (Ed.), New Trends in the Definition of Permanent Establishment (pp. 621-689). (EC and International Tax Law series; Vol. 17). IBFD. https://doi.org/10.59403/2fmgqwn
  • de Wilde, M., & Wisman, C. (2019). OECD Consultations on the Digital Economy: “Tax Base Reallocation” and “I’ll Tax If You Don’t”? In P. Pistone, & D. Weber (Eds.), Taxing the Digital Economy: The EU Proposals and Other Insights (pp. 3-26). (EATLP International Tax Series). IBFD. https://doi.org/10.59403/1msjp5c
  • Open Access
    de Wilde, M. F., & Wisman, C. (2019). OESO-consultatie digitale economie: ‘grondslagherverdeling’ en ‘ik belast wat jij niet doet’? NLF-W, 2019, Article 1. https://www.nlfiscaal.nl/nlfw2019/0001
  • Open Access
    de Wilde, M., & Wisman, C. (2017). The Netherlands. In A. P. Dourado (Ed.), Tax avoidance revisited in the EU BEPS context: 2016 EATLP congress Munich, 2-4 June 2016 (pp. 455-536). (EATLP International Tax Series EATLP International Tax Series; Vol. 15). IBFD. https://ssrn.com/abstract=2763715
  • de Wilde, M. F., & Wisman, C. (2016). FED 2016/128. 128. Case note on: HR, 4/03/16, 14/02538, ECLI:NL:HR:2016:355 Fiscaal Tijdschrift FED, 2016(24).
  • de Wilde, M. F., & Wisman, C. (2016). FED 2016/129. 129. Case note on: HR, 4/03/16, 12/05577, ECLI:NL:HR:2016:360 Fiscaal Tijdschrift FED, 2016(24).
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