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Hemels, Sigrid


 SSRN Author Rank: 15,116 by Downloads
 professor of tax law
 

Erasmus University Rotterdam (EUR) - Erasmus School of Law


 3000 DR Rotterdam
 Netherlands
 HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068
 email address

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. Hemels, Sigrid's Scholarly Papers Click on the title of any column to sort the table by that column.
Aggregate Statistics
Total
Downloads
1,968
Total
Citations
2
Authors Date Downloads
 (Rank)
Citations
ACTIONS:    Email Selected Abstracts    Export Selected Bibliographic Info    VIEW: Selected      Original List     All Versions       All Abstracts       Legend
1.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
26 Feb 15
617
(26,053)
 

2.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Rompen, Joost
Linklaters
Smet, Patrick
affiliation not provided to SSRN
De Waele, Isabelle
affiliation not provided to SSRN
Adfeldt, Steffan
affiliation not provided to SSRN
Breuninger, Gottfried
affiliation not provided to SSRN
Ernst, Markus
affiliation not provided to SSRN
Carpentier, Viviane
affiliation not provided to SSRN
Mostafavi, Siamak
affiliation not provided to SSRN
Posted:
15 Nov 11
261
(74,951)
 

3.  
Tax Incentives for the Arts: The Case of the Netherlands | Show Abstract | Download This Paper | Open PDF in Browser |
Japan Journal of Cultural Economics, pp. 1-12, April 2006
Number of Pages in PDF File: 12
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
172
(113,676)
 

4.  
Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example | Show Abstract | Download This Paper | Open PDF in Browser |
VALUE ADDED TAX AND DIRECT TAXATION. SIMILARITIES AND DIFFERENCES, pp. 35-57, Michael Lang, Peter Melz and Eleonor Kristoffersson, eds., IBFD, 2009
Number of Pages in PDF File: 16
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
15 Nov 11
129
(145,244)
 

5.  
Fairness: A Legal Principle in EU Tax Law? | Show Abstract | Download This Paper | Open PDF in Browser |
Hemels, S.J.C., ‘Fairness: A Legal Principle in EU Tax Law?’ in: C. Brokelind, Principles of Law: Function, Status and Impact in EU Tax Law, IBFD Amsterdam 2014, p. 413-437.
Number of Pages in PDF File: 20
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
10 Jun 13
Last Revised:
29 Mar 15
83
(197,814)
 

6.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
23 Oct 12
80
(202,459)
 

7.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
17 Nov 11
74
(212,019)
 

8.  
Art and European VAT | Show Abstract | Download This Paper | Open PDF in Browser |
International VAT Monitor, pp. 99-104, March/April 2005
Number of Pages in PDF File: 9
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
72
(215,454)
2

9.  
'Do You Want a Receipt?' Combating VAT and Sales Tax Evasion with Lottery Tickets | Show Abstract | Download This Paper | Open PDF in Browser |
Marco Fabbri, and Sigrid Hemels, “ ‘Do You Want a Receipt?’ Combating VAT and RST Evasion with Lottery Tickets” Intertax 8/9 2013, p. 430-443
Number of Pages in PDF File: 21
Fabbri, Marco
Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
12 Mar 13
Last Revised:
23 May 14
71
(217,185)
 

10.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
67
(224,136)
 

11.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
15 Nov 11
67
(224,136)
 

12.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
65
(227,722)
 

13.  
The ECJ and the Mutual Assistance Directive | Show Abstract | Download This Paper | Open PDF in Browser |
MUTUAL ASSISTANCE AND INFORMATION EXCHANGE, pp. 63-85, R. Seer, I. Gabert, eds., IBFD Amsterdam, 2010, European Taxation, pp. 583-591, December 2009
Number of Pages in PDF File: 26
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
52
(254,239)
 

14.  
Ex-Post Evaluation of Tax Legislation in the Netherlands | Show Abstract | Download This Paper | Open PDF in Browser |
Svensk Skattetidning, No. 9, pp. 754-764, 2011
Number of Pages in PDF File: 8
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
19 Dec 11
42
(278,471)
 

15.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
42
(278,471)
 

16.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
41
(281,083)
 

17.  
What If Gulbenkian Had Been Persche: Taxing Charitable Giving in Europe | Show Abstract | Download This Paper | Open PDF in Browser |
Revista de finanças públicas e direito fiscal, Vol. 3, No. 4, pp. 137-155, 2011
Number of Pages in PDF File: 19
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
16 Nov 11
32
(307,150)
 

18.  
Surcharges and Penalties in Tax Law: The Netherlands | Show Abstract | Download This Paper | Open PDF in Browser |
R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Number of Pages in PDF File: 18
Booij, Arnaud
Leiden University - Leiden Law School
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Bikkers, Charlotte
De Bont Advocaten
Posted:
30 Jun 15
1
(445,555)
 

19.  
Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands | Show Abstract |
Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
29 Jun 15
 

20.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
10 Mar 15
 

21.  
General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands | Show Abstract |
Paper for the July 2014 Rust conference, organized by the Institute for Austrian and International Tax Law Vienna of the Wirtschafts Universität Wien in cooperation with the Doctoral Program for International Business Taxation WU Global Tax Policy Center
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
12 Jun 14
 

22.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
01 Apr 13
Last Revised:
23 Aug 14
 

23.  
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
22 Aug 12
Last Revised:
23 Aug 14
 

24.  
Taxation of Charities in the Netherlands | Show Abstract |
This paper is prepared for the 2012 conference of the European Association of Tax Law Professors (EATLP) which took place from 31 May- 2 June 2012 at the Erasmus School of Law of the Erasmus University Rotterdam.
Hemels, Sigrid
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Posted:
22 Dec 11
Last Revised:
23 Aug 14
 


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