Martin Boer

University of Groningen - Faculty of Law

9700 AS Groningen

Netherlands

Max Planck Institute for Tax Law and Public Finance

Marstallplatz 1

Munich, 80539

Germany

SCHOLARLY PAPERS

5

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in Total Papers Downloads

1,517

CITATIONS

0

Scholarly Papers (5)

1.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 717 (31,421)

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corporate law, business taxation, international tax law, debt equity distinction, comparative law, tax policy, comparative policy analysis

2.

The Debt-Equity Conundrum

University of Groningen Faculty of Law Research Paper No. 01/2013
Number of pages: 11 Posted: 09 Jan 2013 Last Revised: 30 Jul 2013
Martin Boer
University of Groningen - Faculty of Law
Downloads 424 (61,638)

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debt, equity, taxation, classification, IFA, CCCTB, thin capitalisation, notional interest deduction, dividend, interest

3.

A Few Comments on the CCCTB-Directive

Number of pages: 9 Posted: 29 Feb 2012
Martin Boer
University of Groningen - Faculty of Law
Downloads 159 (170,685)

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group taxation, CCCTB

4.

German Organschaft in Corporate Tax

Weekblad Fiscaal Recht, No. 6901, p. 472-479
Number of pages: 9 Posted: 25 Mar 2012 Last Revised: 20 Jun 2013
Martin Boer
University of Groningen - Faculty of Law
Downloads 157 (172,566)

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Organschaft, Group Taxation, Fiscal Unity

5.

Dutch Fiscal Unity in Corporate Tax

Internationales Steuerrecht (IStR), Vol. 2, pp. 62-67, 2011
Number of pages: 19 Posted: 26 Jan 2012 Last Revised: 21 Jun 2013
Martin Boer
University of Groningen - Faculty of Law
Downloads 60 (328,593)

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Organschaft, fiscale eenheid, group taxation

Other Papers (1)

Total Downloads: 34    Citations: 0
1.

Die Niederländische Fiskale Einheit in Der Körperschaftsteuer

Number of pages: 19 Posted: 26 Jan 2012
Martin Boer
University of Groningen - Faculty of Law
Downloads 34

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Organschaft, fiscale eenheid, group taxation