Maarten Floris de Wilde

Erasmus University Rotterdam

full professor

3000 DR Rotterdam

Netherlands

http://www.eur.nl/en

SCHOLARLY PAPERS

42

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11,626

SSRN CITATIONS
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Top 48,805

in Total Papers Citations

9

CROSSREF CITATIONS

9

Scholarly Papers (42)

1.

Is There a Leak in the OECD's Global Minimum Tax Proposals (GLOBE, Pillar Two)?

Number of pages: 6 Posted: 22 Mar 2021
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 1,098 (38,530)

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Pillar Two, GLOBE, BEPS, company taxation, digital economy

2.

The Meaning of Avoidance and Aggressive Tax Planning and the BEPS Initiative

EATLP 2016 Congress; National Report - The Netherlands
Number of pages: 36 Posted: 14 Apr 2016 Last Revised: 29 Aug 2016
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Downloads 818 (57,886)

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Base Erosion and Profit Shifting, Tax Avoidance, Corporate Taxation

3.

‘Sharing the Pie’; Taxing Multinationals in a Global Market

Number of pages: 497 Posted: 16 Feb 2015
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 811 (58,538)
Citation 8

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Fairness, Corporate Taxation, Globalization, Tax Competition, Tax Planning, European Union, Formula Apportionment, Common Consolidated Corporate Tax Base, Factor Manipulation

4.

Pillar Two and the Transitional Rule for Intra-group Asset Transfers

Number of pages: 12 Posted: 25 Jun 2023
Maarten Floris de Wilde and Ying Than
Erasmus University Rotterdam and PwC Rotterdam
Downloads 713 (69,438)

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Pillar Two, Company Taxation, Minimum Taxation, transitional rule, tax accounting

5.

Why Pillar Two Top-Up Taxation Requires Tax Treaty Modification

Number of pages: 6 Posted: 30 Jan 2022
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 710 (69,818)

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Pillar One, Pillar Two, top-up tax, tax treaty compatibility,

6.

Tax Jurisdiction in a Digitalizing Economy; Why ‘Online Profits’ are so Hard to Pin Down

Intertax, Vol. 2015, Issue 12, pp. 796–803
Number of pages: 10 Posted: 13 Dec 2015
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 691 (72,346)
Citation 1

Abstract:

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digital economy, corporate taxation, BEPS

7.

The ATAD's GAAR: A Pandora's Box?

Number of pages: 13 Posted: 22 Sep 2017
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 568 (92,551)
Citation 1

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Tax Avoidance, Tax Abuse, Company Taxation, General Anti Abuse Rule

Tax Competition within the European Union - Is the CCCTB-Directive a Solution?

Erasmus Law Review, Vol. 7, No. 1, 2014
Number of pages: 43 Posted: 13 Jun 2013 Last Revised: 22 Apr 2014
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 302 (189,894)

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Tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation

Tax Competition within the European Union – Is the CCCTB Directive a Solution?

Erasmus Law Review, Vol. 7, No. 1, 2014
Number of pages: 15 Posted: 07 Jun 2014
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 219 (262,074)

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tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation

9.

The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification

Number of pages: 22 Posted: 22 Sep 2017
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 459 (120,009)
Citation 1

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Company Taxation, Common Consolidated Corporate Tax Base, Formulary Apportionment, Internal Market

10.

OECD Consultations on the Digital Economy: ‘Tax Base Reallocation’ and ‘I’ll Tax If You Don’t’?

Number of pages: 13 Posted: 01 Apr 2019
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Downloads 447 (123,859)

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Corporate Taxation, Base Erosion Profit Shifting, Digital Economy, Global Anti Base Erosion

11.

New Trends in the Definition of Permanent Establishment: The Netherlands

Number of pages: 36 Posted: 18 Jan 2019 Last Revised: 20 Jan 2019
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Downloads 406 (138,442)

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Permanent Establishment, Base Erosion and Profit Shifting, Multilateral Instrument, Digital Economy

12.

Comparing Tax Policy Responses for the Digitalising Economy: Fold or All-In

Number of pages: 11 Posted: 23 Mar 2018
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 335 (171,196)
Citation 2

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Company Taxation, Digital Economy, Base Erosion, Profit Shifting

13.

Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS

Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Number of pages: 21 Posted: 22 Nov 2014
Arnaud de Graaf, Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law, CapaBuild Foundation and Erasmus University Rotterdam
Downloads 328 (175,163)

Abstract:

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Tax competition, tax planning, Base Erosion and Profit Shifting

14.

Tax Competition within the European Union Revisited – Is the Relaunched CCCTB a Solution?

Number of pages: 18 Posted: 22 Sep 2017
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 288 (200,836)

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Tax Competition, Tax Planning, European Union, Common Consolidated Corporate Tax Base, Factor Manipulation

15.

Lowering the Permanent Establishment Threshold via the Anti-BEPS Convention: Much Ado about Nothing?

(2017) 45 Intertax, Issue 8/9, pp. 556–566
Number of pages: 10 Posted: 22 Sep 2017
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 282 (205,212)

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Business Taxation, BEPS 7, Permanent Establishment, Commissionaire, Profit Attribution

16.

European Commission's Anti Tax Avoidance Package; A Stop Along the Route or the Final Destination?

Number of pages: 14 Posted: 09 Mar 2016
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 282 (205,212)

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Base Erosion and Profit Shifting, EU, Corporate tax integration

17.

Fiscal Subsidies Aspirers Beware of the No Benefit Requirement in Pillar Two

Number of pages: 13 Posted: 26 Sep 2023
Laura Den Ridder, Pieter Ruige and Maarten Floris de Wilde
PwC Rotterdam, PricewaterhouseCoopers Amsterdam and Erasmus University Rotterdam
Downloads 245 (236,233)

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Pillar Two, No Benefits Requirement, Base Erosion and Profit Shifting, BEPS

18.

On the Future of Business Income Taxation in Europe

Number of pages: 34 Posted: 24 Jul 2019
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 241 (240,038)
Citation 1

Abstract:

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BEPS, Formulary Apportionment, CCCTB, Digital Economy, GLOBE

19.

Some Thoughts on a Fair Allocation of Corporate Tax in a Globalizing Economy

Intertax, Vol. 38, No. 5, pp. 281-305, May 2010
Number of pages: 29 Posted: 29 Jun 2010 Last Revised: 29 Sep 2011
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 203 (282,132)

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Fairness, Corporate Taxation, Globalization

20.

Where’s the Source? Ambiguities in the Principles of International Taxation

Number of pages: 9 Posted: 03 Feb 2021
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 196 (291,138)

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Principles of international taxation, digital economy, source principle, residence principle, origin principle, destination principle

21.

Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

Bulletin for International Taxation, 2016 (Volume 70), No. 3
Number of pages: 26 Posted: 02 Apr 2016
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 190 (299,528)
Citation 1

Abstract:

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International taxation, european taxation, BEPS, globalization

22.

'Sharing the Pie': Taxing Multinationals in a Global Market

43 Intertax 438 (2015, No. 6/7), at 438-446
Number of pages: 13 Posted: 09 May 2015 Last Revised: 11 Jun 2015
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 173 (325,632)
Citation 1

Abstract:

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Fairness, Corporate Taxation, Globalization, Tax Competition, Tax Planning, European Union, Formula Apportionment, Common Consolidated Corporate Tax Base, Factor Manipulation

23.

On the OECD’s ‘Unified Approach’ As Frankenstein’s Monster and a Dented Shape Sorter

Number of pages: 6 Posted: 19 Nov 2019
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 166 (337,466)

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Digital Economy, Unified Approach, Company Taxation, Transfer Pricing, Formulary Apportionment

24.

The Netherlands - Key Practical Issues to Eliminate Double Taxation of Business Income

CAHIERS DE DROIT FISCAL INTERNATIONAL - STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 96b, SDU Fiscale & Financiële Uitgevers, 2011
Number of pages: 24 Posted: 02 Jul 2011 Last Revised: 27 Sep 2013
Maarten Floris de Wilde and Geert T.W. Janssen
Erasmus University Rotterdam and affiliation not provided to SSRN
Downloads 161 (346,466)

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Business income taxation, double tax relief methods

25.

Towards a ‘2020s Compromise’ in International Business Taxation; Reflections on an Emerging New Tax Paradigm

Number of pages: 8 Posted: 16 Mar 2022
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 154 (359,627)

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Pillar One, Pillar Two, corporate tax reform, equity, neutrality, tax competition

26.

The Biden Administration’s ‘Made in America Tax Plan’ through the Eyes of a Dutch Tax Lawyer

Number of pages: 6 Posted: 22 Apr 2021 Last Revised: 24 Apr 2021
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 137 (394,737)

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Made in America Tax Plan, Pillar One, Pillar Two, Tax Avoidance, Tax Competition

27.

A Step Towards a Fair Corporate Taxation of Groups in the Emerging Global Market

Intertax, Vol. 39, No. 2, pp. 62-84, February 2011
Number of pages: 29 Posted: 03 Feb 2011 Last Revised: 29 Sep 2011
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 122 (431,750)

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Fairness, Corporate Taxation, Globalization

28.

Taxing Multinationals ‘Post-BEPS’ – What's Next?

Erasmus Law Review, Vol. 10, No. 1, 2017
Number of pages: 2 Posted: 28 Aug 2017
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 111 (463,322)

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29.

'FII 2' and the Applicable Freedoms of Movement in Third Country Situations

EC Tax Review, Vol. 22, No. 5 pp. 250-257, October 2013, Forthcoming
Number of pages: 10 Posted: 28 Sep 2013
Erwin Nijkeuter and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR) and Erasmus University Rotterdam
Downloads 99 (502,287)

Abstract:

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international taxation, business taxation, european law, fundamental freedoms

30.

On X Holding and the ECJ's Ambiguous Approach Towards the Proportionality Test

EC Tax Review, Vol. 19, No. 4, pp. 170-182, August 2010
Number of pages: 17 Posted: 26 Aug 2010 Last Revised: 12 Jun 2013
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 95 (516,029)

Abstract:

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European Law, Corporate Taxation

31.

International Company Tax Developments and Some Reflections on Ways Forward for the African Continent

Number of pages: 12 Posted: 09 Feb 2022
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 72 (608,852)

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Pillar One, Pillar Two, Africa, equity, tax incentives, tax competition, developing countries

32.

The New Dutch ‘Base Exemption Regime’ and the Spirit of the Internal Market

EC Tax Review, Vol. 22, No. 1, pp. 40-55, February 2013
Number of pages: 15 Posted: 14 Jun 2013
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Downloads 70 (618,248)

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international taxation, business taxation, european law, fundamental freedoms

33.

On An Animal Farm and ‘Equality, However’ According to the Pillar 2 Commentary

Number of pages: 3 Posted: 24 Feb 2023
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 60 (668,966)

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Pillar Two, Commentary, OECD, Inclusive Framework, Corporate Tax Reform, Equality Principle

34.

BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 2)

Number of pages: 5 Posted: 11 Mar 2024
Maarten Floris de Wilde and Vassilis Dafnomilis
Erasmus University Rotterdam and University of Amsterdam - Amsterdam Center for Tax Law
Downloads 55 (697,116)

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BEFIT, Corporate tax reform, internal market, Pillar One, Pillar Two

35.

Intra-Firm Transactions - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief Under a Netherlands-Style Tax Exemption?

Bulletin for International Taxation, Vol. 65, No. 12, 2011
Number of pages: 17 Posted: 25 Oct 2011 Last Revised: 27 Sep 2013
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 55 (697,116)

Abstract:

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international taxation

36.

Currency Exchange Results; What if EU MSs Subjected All Taxpayers to Unlimited Income Taxation Whilst Granting DTR under a Netherlands-style Tax Exemption?

Bulletin for International Taxation, Vol. 65, No. 9, 2011
Number of pages: 20 Posted: 22 Jul 2011 Last Revised: 27 Sep 2013
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 51 (721,097)

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Income Taxation, European Union

37.

What if all EU MSs Would Subject Non-Resident Taxpayers to Unlimited Income Tax Liability While providing for DTR under the Dutch-style ‘Tax Exemption Method’?

Bulletin for International Taxation, Vol. 65, No. 6, 2011
Number of pages: 14 Posted: 11 Jun 2011 Last Revised: 27 Sep 2013
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 50 (727,440)

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Income Taxation, European Union

38.

Why S&S Approach as Amount B of Pillar One Brings us Nothing, at all

Number of pages: 8 Posted: 03 Apr 2024
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 39 (803,106)

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Amount B, Pillar One, Pillar Two, Company Taxation, Corporate Tax Reform, OECD, Transfer Pricing

39.

After CJEU Now EFTA Court Too Embraces Arm's-Length Standard as a Beacon; What's Next?

Number of pages: 5 Posted: 24 Feb 2023
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Downloads 36 (826,158)

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Court of Justice EU, Court of the European Free Trade Association, Transfer Pricing, tax avoidance, Base Erosion and Profit Shifting

40.

European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives

Number of pages: 20 Posted: 28 Jun 2023
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 35 (834,083)

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EU tax law, tax policy, Base Erosion and Profit Shifting, Pillar One, Pillar Two, Formula Apportionment

41.

BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 1)

Number of pages: 5 Posted: 11 Mar 2024
Maarten Floris de Wilde and Vassilis Dafnomilis
Erasmus University Rotterdam and University of Amsterdam - Amsterdam Center for Tax Law
Downloads 33 (850,644)

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BEFIT, Company taxation, internal market, corporate tax reform, Pillar One, Pillar Two

42.

Dislocation Refuted?

Number of pages: 5 Posted: 24 Feb 2023
Maarten Floris de Wilde
Erasmus University Rotterdam
Downloads 20 (971,228)

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EU Law, Fundamental Freedoms, Dislocation, Discrimination, Restriction