Dirk Broekhuijsen

Leiden University - Leiden Law School

P.O. Box 9520

2300 RA Leiden, NL-2300RA

Netherlands

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 25,724

SSRN RANKINGS

Top 25,724

in Total Papers Downloads

1,780

CITATIONS

0

Scholarly Papers (4)

1.

The Relationship between Corporate Social Responsibility and International Tax Avoidance

LEIDEN UNIVERSITY – LEIDEN LAW SCHOOL - WORKING PAPER APRIL 2015
Number of pages: 15 Posted: 23 Nov 2016
Tanja Bender and Dirk Broekhuijsen
Leiden University - Department of Tax Law and Economics and Leiden University - Leiden Law School
Downloads 829 (27,947)

Abstract:

Loading...

corporate social responsibility, international tax planning, tax avoidance, business ethics, tax morality, CSR

2.

A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?

67 Bulletin for International Taxation 9 (2013), cited IBFD.
Number of pages: 8 Posted: 03 Oct 2013 Last Revised: 20 Oct 2014
Dirk Broekhuijsen
Leiden University - Leiden Law School
Downloads 491 (55,886)

Abstract:

Loading...

OECD Commentary, OECD Model, tax treaty interpretation, VCLT

3.

The Multilateral Tax Instrument: How to Avoid a Stalemate on Distributional Issues?

British Tax Review, 2016
Number of pages: 24 Posted: 11 Mar 2016 Last Revised: 12 Mar 2016
Dirk Broekhuijsen and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 383 (75,552)

Abstract:

Loading...

international taxation, BEPS, multilateralism, double tax treaties

4.

The Retroactive Effect of Changes to the Commentaries on the OECD Model

Bulletin for International Taxation, 2015 (Volume 69), No. 11, pp. 623-632
Number of pages: 36 Posted: 18 May 2016
Dirk Broekhuijsen and Koen Velde
Leiden University - Leiden Law School and Leiden University - Department of Tax Law and Economics
Downloads 77 (308,131)

Abstract:

Loading...

international tax law, OECD Commentary, retroactive effect, tax treaties, intertemporal effects, intertemporality, legal certainty, taxpayers