3000 DR Rotterdam
Netherlands
http://www.eur.nl/people/sigrid-hemels
Lund
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Lund University School of Economics and Management
SSRN RANKINGS
in Total Papers Downloads
fairness, taxation, free riders, BEPS
government support for the arts, the Netherlands, tax incentives, tax law, culture
Tax law, European Union, freedom of establishment, free movement of capital
fairness, tax law
tax law, tax incentives, value added tax, personal income tax
Tax Evasion, Public Goods, Lottery, Behavioral Economics
Tax law, EU, tax autonomy, democratic deficit
Charity, tax incentives, European Foundation, fundraising, European Tax Law, mutual recognition
Tax penalties, tax surcharges, the Netherlands, tax payer protection
Tax Incentives; Patent Box; Innovation Box; R&D
patronage, tax incentives, cultural heritage, tax law
Value Added Tax, VAT, charities, exemptions, European Union
tax law, free movement of capitial, charities, gift deduction
tax law, charities, gift deduction, European Union
Value added tax, VAT, art, European Union, tax law
culture, tax law, personal income tax, tax incentives
Insurance, charity, Donation, donation intermediary
Income Taxation, Gender Equality, Economic Independence, Married Women
tax expenditure, evaluation, sunset legislation
tax law, mutual assistance directive, European Union
tax law, tax incentives, cultural policy
Tax incentive, charity, free movement of capital, tax law, gift deduction, European Union
Tax Law, Cultural heritage, double tax conventions, international tax law
VAT, Art, Customs law, photographs
owner-occupied dwelling, immovable property tax, local tax, interest deduction, mortgage, tax incentive, gift tax, inheritance tax
donations to charities, deductions, EU law, ECJ case law, tax treaty, foundation
charitable contributions, cross-border, international, Australia, Austria, Germany, Netherlands, United States, EU, tax treaties
European Court of Human Rights, tax surcharges, tax penalties, ne bis in idem, nemo tenetur
tax incentives, art, philantropy, private patronage
Abuse of law, Anti-avoidance rules, BEPS, Fraus legis, Fraus tractatis, Limitation on benefits, Richtige heffing, Requalification
Tax reform, the Netherlands, income tax
tax, charities, donations
charities, public benefit, tax incentives, gift deduction
