Latest blog articles
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Almost 20 years ago, in 2002, I had the honour to give one of the “William Harvey lectures” at the University of Padua, celebrating the 400th anniversary of the Englishman’s graduation with a degree in medicine from the famous Italian university.
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It is most appropriate that a classroom in our Faculty of Law at University Maastricht has been named after someone who was a legal legend in his own country (Nigeria) and was the first legal luminary of exceptional quality in the African world: Judge Taslim Olawale Elias.
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. (Dutch only)
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...