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E.C.C.M. Kemmeren


Hoogleraar International Taxation & Hoogleraar International Tax Law

Tilburg School of Economics and Management
Department of Fiscal Economics

Tilburg Law School
Department of Tax Law

 

Expertise

International Tax Law and European Tax Law

Key words

Publications

Most recent publications

  • Kemmeren, E.C.C.M. (2013). Netherlands: Thin Capitalization rules are not inconsistent with DTCs and EU law. In M. Lang, J. Owens, P. Pistone, J. Schuh, C. Staringer, A. Storck, P.H.J. Essers, E.C.C.M. Kemmeren, & D.S. Smit (Eds.), Tax Treaty Case Law around the Globe 2013 (pp. 129-153). Amsterdam/Vienna: IBFD/Linde. (Series on International Taxation, 81). Further information
  • Kemmeren, E.C.C.M. (2013). The Netherlands: Infringement procedure on tax facilities in respect of country estates situated in the Netherlands (IP/11/1425, Case No. 2008/2139). In M. Lang, P. Pistone, J. Schuch, C. Staringer, & A. Storck (Eds.), ECJ-Recent Developments in Direct Taxation 2012 (pp. 147-164). Vienna: Linde Verlag. (Series on International Tax Law, 77). Further information
  • Kemmeren, E.C.C.M. (2013). Recovery of income taxes: ECJ tends to allow Member States more leeway. EC Tax Review, 22(3), 2-8. Further information
  • Kemmeren, E.C.C.M., & Smit, D.S. (2013). Taxation of EU-non-resident companies under the CCCTB system: Analysis and suggestions for improvement. Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries (pp. 51-108). Cheltenham: Edward Elgar Publishing Limited. Further information
  • Kemmeren, E.C.C.M. (2013). Netherlands: Exit taxation and pensions, tax treaty override? In E.C.C.M. Kemmeren, A. Storck, D.S. Smit, P. Essers, L. de Broe, F. Vanistendael, M. Lang, P. Pistone, J. Schuch, & C. Staringer (Eds.), Tax treaty case law around the globe 2012 (pp. 231-251). Amsterdam/Wien: IBFD/Linde. Further information

Click here for the extended list of publications PDF

Other publications PDF

 

Education

- PhD, Tilburg University (2001):
· Principle of Origin in Tax Conventions, A Rethinking of Models, PhD thesis Tilburg University, Eric C.C.M. Kemmeren/Pijnenburg vormgevers·uitgevers, The Netherlands, Dongen 2001, ISBN 76115354, NUGI 696, pp. 1-625
The PhD thesis is available under the button:Andere publicaties PDF
- MA in Tax Law (cum laude), Tilburg University (1987))

Career

- Of counsel at EY Tax Advisers (1992 - )

- Co-initiator and -coordinator of the EUCOTAX Network (1992 -)

- Co-initiator and -coordinator of the EUCOTAX Wintercourse (1992 -)

- Co-initiator and -coordinator of the Brainstorm Group International Tax Law (1992-)

- Co-initiator, -coordinator, and member of the board of the European Tax College (1997-)

- Series editor of the EUCOTAX Series On European Taxation published with Kluwer Law International (1998 - )

- Member of the Board and Research program leader of Center for Company Law (2002-)

- Deputy Justice of the Arnhem Court of Appeal (Tax Division) (2007-)

- Member of the Board of the PricewaterhouseCoopers International and European Tax Fund (2007-)

- Member or editorial board of EC Tax Review with Kluwer Law International (2008-)

- Peer reviewer of two international tax journals; titles not to be disclosed (2008-)

- Coordinator International Business Taxation (2008-)

- Vice-chairman Examination Committee of Tilburg School of Economics and Management (2009-)

- Member of ECJ Task Force of the Confédération Fiscale Europeénne (2011-)

- Head of Department Fiscal Economics (2013-)

- Member of Advisory Commission EU Arbitration Convention for the Netherlands (2013-)

- Member of Educational Board Fiscal Economics (2010-2012)

- Visiting professor at Wirtschaftsuniversität Wien (Vienna, Austria), Université de Panthéon-Sorbonne (Paris I) (Paris, France), Northwestern University (Chicago, USA), and Luiss (Libera Università Internazionale degli Studie Sociali, Rome, Italy), Katholieke Universiteit Leuven (Belgium)

- Guest lecturer at foreign universities, under which Universidad de Barcelona (Spain), University of Cambridge (United Kingdom), Universiteit van Gent (Belgium), Queen Mary and Westfield College (University of London) (United Kingdom), Universität Osnabrück (Germany), Università Degli Studi di Milano (Italy), Università Bocconi (Milan, Italy), Universiteit van Antwerpen (Belgium)

- Member of the Scientific Committee of Diritto e Practica Tributaria Internazionale (2003-)

- Senior Fellow, Taxation Law and Policy Research Institute, Monash University, Australia (2006-)

Publications

Most recent publications

  • Kemmeren, E.C.C.M. (2013). Netherlands: Thin Capitalization rules are not inconsistent with DTCs and EU law. In M. Lang, J. Owens, P. Pistone, J. Schuh, C. Staringer, A. Storck, P.H.J. Essers, E.C.C.M. Kemmeren, & D.S. Smit (Eds.), Tax Treaty Case Law around the Globe 2013 (pp. 129-153). Amsterdam/Vienna: IBFD/Linde. (Series on International Taxation, 81). Further information
  • Kemmeren, E.C.C.M. (2013). The Netherlands: Infringement procedure on tax facilities in respect of country estates situated in the Netherlands (IP/11/1425, Case No. 2008/2139). In M. Lang, P. Pistone, J. Schuch, C. Staringer, & A. Storck (Eds.), ECJ-Recent Developments in Direct Taxation 2012 (pp. 147-164). Vienna: Linde Verlag. (Series on International Tax Law, 77). Further information
  • Kemmeren, E.C.C.M. (2013). Recovery of income taxes: ECJ tends to allow Member States more leeway. EC Tax Review, 22(3), 2-8. Further information
  • Kemmeren, E.C.C.M., & Smit, D.S. (2013). Taxation of EU-non-resident companies under the CCCTB system: Analysis and suggestions for improvement. Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries (pp. 51-108). Cheltenham: Edward Elgar Publishing Limited. Further information
  • Kemmeren, E.C.C.M. (2013). Netherlands: Exit taxation and pensions, tax treaty override? In E.C.C.M. Kemmeren, A. Storck, D.S. Smit, P. Essers, L. de Broe, F. Vanistendael, M. Lang, P. Pistone, J. Schuch, & C. Staringer (Eds.), Tax treaty case law around the globe 2012 (pp. 231-251). Amsterdam/Wien: IBFD/Linde. Further information

Click here for the extended list of publications PDF

Other publications PDF

Projects

Publications 2008: Academic Publications:

· The Internal Market Approach Should Prevail over the Single Country Approach, in: Luc Hinnekens and Philippe Hinnekens, A Vision on Taxes Within and Beyond European Borders, Festschrift in Honor of Prof. Dr. Frans Vanistendael, Kluwer Law International, The Hague, The Netherlands 2008, ISBN: 9789041126405, pp. 555-586

· ECJ should not unbundle integrated tax systems!, EC Tax Review, 2008, volume 17, issue 1, Kluwer Law International, The Netherlands/Her­mann Luchterhand Verlag, Neuwied, Krittel, Berlin, Germany, ISSN 0928-2750, pp. 4-11

· Wisselwerking in Europese driehoeksverhoudingen bij voorkoming van dubbele belasting, Weekblad Fiscaal Recht, 2008/6758, ISSN: 0043-1796, pp. 350-364 (together with P.J.J.M. Peeters)

· CCCTB and Exemption Method for PEs and Major Shareholdings, in: Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer, Common Consolidated Corporate Tax Base, Schriftenreihe zum Internationalen Steuerrecht, volume 53, Linde Verlag, Wien, Österreich 2008, ISBN: 978-3-7073-1306-2, pp. 653-704;

· Exemption Method for PEs and (Major) Shareholdings Best Services: the CCCTB and the Internal Markets Concerned, EC Tax Review, 2008, volume 17, issue 3, Kluwer Law International, The Netherlands/Her­mann Luchterhand Verlag, Neuwied, Krittel, Berlin, Germany, ISSN 0928-2750, pp. 118-136

· Dividendbelasting in internationaal/verdragsperspectief: niet-aflatend kwetsbaar, Tijdschrift Fiscaal Ondernemingsrecht, 2008/97, ISSN: 0927-5746, pp. 66-77

· After repeal of Art. 293 EC Treaty under the Lisbon Treaty: the EU objective of eliminating double taxation can be applied more widely, EC Tax Review, 2008, volume 17, issue 4, Kluwer Law International, The Netherlands/Her­mann Luchterhand Verlag, Neuwied, Krittel, Berlin, Germany, ISSN 0928-2750, pp. 156-158

· Pensions (Article 18 OECD Model Convention) in: Michael Lang, , Pasquale Pistone, Josef Schuch and Claus Staringer, Source versus Residence, Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives, EUCOTAX Series on European Taxation, volume 20, Kluwer Law International, The Hague, The Netherlands 2008, ISBN: 978-90-411-2763-1, pp. 253-281

· The Netherlands I, The Renneberg, X Holding and Commission v. the Netherlands Cases, in: Michael Lang, Pasquale Pistone, Josef Schuch, and Claus Staringer, ECJ Recent Developments in Direct Taxation 2008, Series on International Tax Law, volume 57, Linde Verlag, Wien, Österreich 2008, ISBN: 978-3-7073-1443-4, pp. 263-302

· Pensions (Article 18 OECD Model Convention) in: Michael Lang, , Pasquale Pistone, Josef Schuch and Claus Sta

Collaboration

- Co-initiator and -coordinator of the EUCOTAX Network (1992 -)
- Co-initiator and -coordinator of the EUCOTAX Wintercourse (1992 -)
- Co-initiator, -coordinator, and member of the board of the European Tax College (1997-)- Visiting professor at Wirtschaftsuniversität Wien (Vienna, Austria), Université de Panthéon-Sorbonne (Paris I) (Paris, France), Northwestern University (Chicago, USA), and Luiss (Libera Università Internazionale degli Studie Sociali, Rome, Italy)
- Guest lecturer at foreign universities, under which Universidad de Barcelona (Spain), University of Cambridge (United Kingdom), Universiteit van Gent (Belgium), Queen Mary and Westfield College (University of London) (United Kingdom), Universität Osnabrück (Germany), Università Degli Studi di Milano (Italy), Università Bocconi (Milan, Italy)
- Guest lectures at Dutch Ministry of Finance and Dutch Training and Study Centre for the Judiciary
- Frequent speaker at (inter)national congresses, seminars, and courses

External accreditation

- Series editor of the EUCOTAX Series On European Taxation published with Kluwer Law International (1998 - )

- Member of the Board of the PricewaterhouseCoopers International and European Tax Fund (2007-)

- Member or editorial board of EC Tax Review with Kluwer Law International (2008-)

- Member of the Scientific Committee of Diritto e Practica Tributaria Internazionale (2003-)

- Senior Fellow, Taxation Law and Policy Research Institute, Monash University, Australia (2006-)

- Associate professor of Fiscal Economics, Tilburg University, Faculty of Economics and Business Administration, 0.5 fte (2002 - 2006)

- Short Term Consultant of International Finance Corporation (Member of the World Bank Group, Washington D.C., USA) (2004)

- Assistant Professor of International Tax Law (1991 - 2001)

- Member of academic and non-academic commissions

- Visiting scholar New York University (spring 1999)

- Member of Study Commission on the phenomenon of international tax avoidance of enitities of measures countering it (Commissie ter bestudering van het verschijnsel internationale belastingvlucht van lichamen, en van maatregelen daartegen) (1992 -1995)

- Tax Inspector at tax inspectorates personal income taxes, tax inspectorate corporate income tax, tax accountants training centre; (1987 - 1991)

Contributions to scholarly or professional association

- Member of International Fiscal Association

- Member of Vereniging voor Belastingwetenschap

Research supervision

Supervisor of finalized PhD studies·

· 19-01-2007: A.C.M. Schenk-Geers, Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige, PhD thesis Tilburg University, the Netherlands, pp. 1-519, also published in the series Fiscale Monografiën no. 120, Kluwer, Deventer, The Netherlands, ISBN: 978 90 130 42788.

· 02-12-2011: Daniël S. Smit, Freedom of Investment between EU and Non-EU Member States and its Impact on Corporate Income Tax systems within the European Union, PhD thesis Tilburg University, the Netherlands, pp. 1-916, also to be published in the series EUCOTAX Series on European Taxation, Kluwer Law International, Alphen aan de Rijn, The Netherlands

· 30-05-2012: Robert G. Bader, CFC Legislation in the European Union and the Alternative CSC Concept, PhD thesis Tilburg University, the Netherlands, pp. 1-697

· 25-09-2013, C.A.T. Peters, The faltering legitimacy of international tax law, , PhD thesis Tilburg University, the Netherlands, pp. 1-319

 

Teaching

 Teaching Tasks (1991-present)

-          European and International Tax Law (1996 - )

-          International Tax Law at the European Tax College (2000-)

-          International tax Law and E-Commerce (2002 - 2005 )

-          Basic Course Tax Law (1991 - 1995)

-          Capita Selecta International Tax Law (1996 - 2001)

-          Co-initiator and -coordinator of the EUCOTAX Wintercourse (1992 -)

-          Co-initiator, -coordinator, and member of the board of the European Tax College (1997-)


E.C.C.M. Kemmeren teaches the following subjects:

Teaching activities elsewhere

  -          Visiting professor at Wirtschaftsuniversität Wien (Vienna, Austria), Université de Panthéon-Sorbonne (Paris I) (Paris, France), Northwestern University (Chicago, USA), and Luiss (Libera Università Internazionale degli Studie Sociali, Rome, Italy)

-          Guest lecturer at foreign universities, under which Universidad de Barcelona (Spain), University of Cambridge (United Kingdom), Universiteit van Gent (Belgium), Queen Mary and Westfield College (University of London) (United Kingdom), Universität Osnabrück (Germany), Università Degli Studi di Milano (Italy),  Università Bocconi (Milan, Italy)

-          Guest lectures at Dutch Ministry of Finance and Dutch Training and Study Centre for the Judiciary

-          Frequent speaker at (inter)national congresses, seminars, and courses

-          Teacher international tax law at the Federatie Belastingacademie (Nether­lands Tax Advisors Training Centre) (1991 - 1996)

Other activities

Work for third parties since 1991:

- Of cousel at EY Tax Advisors (1992 - )

- Series editor of the EUCOTAX Series On European Taxation published with Kluwer Law International (1998 - )

- Teacher international tax law at the Federatie Belastingacademie (Nether-lands Tax Advisors Training Centre) (1991 - 1996)

- Member of Study Commission on the phenomenon of international tax avoidance of enitities of measures countering it (Commissie ter bestudering van het verschijnsel internationale belastingvlucht van lichamen, en van maatregelen daartegen) (1992 -1995)

- Member of the Scientific Committee of Diritto e Practica Tributaria Internazionale (2003-)

- Senior Fellow, Taxation Law and Policy Research Institute, Monash University, Australia (2006-)

- Deputy Justice of the Arnhem Court of Appeals (Tax Division) (2007-)

- Member or editorial board of EC Tax Review with Kluwer Law International (2008-)

- Member of ECJ Task Force of the Confédération Fiscale Europeénne (2011-)

- Member of Advisory Commission EU Arbitration Convention for the Netherlands (2013-)

- Guest lectures at Dutch Ministry of Finance and Dutch Training and Study Centre for the Judiciary

- Visiting professor at Wirtschaftsuniversität Wien (Vienna, Austria), Université de Panthéon-Sorbonne (Paris I) (Paris, France), Northwestern University (Chicago, USA), and Luiss (Libera Università Internazionale degli Studie Sociali, Rome, Italy), University of Florida (Gainesville, USA)

- Guest lecturer at foreign universities, under which Universidad de Barcelona (Spain), University of Cambridge (United Kingdom), Universiteit van Gent (Belgium), Queen Mary and Westfield College (University of London) (United Kingdom), Universität Osnabrück (Germany), Università Degli Studi di Milano (Italy), Università Bocconi (Milan, Italy), Universiteit van Antwerpen (Belgium), Universidade de Lisboa (Portugal)

- Short Term Consultant of International Finance Corporation (Member of the World Bank Group, Washington D.C., USA) (2004)

- Visiting scholar New York University (spring 1999)

- Frequent speaker at (inter)national congresses, seminars, and courses

Contact details
Room M 604
PO Box 90153
5000 LE Tilburg 
Phone+31 13 466 8129
Secretary+31 13 466 2412
Fax +31 13 466 3073
Email kemmeren@tilburguniversity.edu

Hoogleraar International Taxation
Tilburg School of Economics and Management
Department of Fiscal Economics

Working days
Mon Tues Wed Thurs Fri
Morning Present Present Present Present Present
Afternoon Present Present Present Present Present

Hoogleraar International Tax Law
Tilburg Law School
Department of Tax Law

Working days
Mon Tues Wed Thurs Fri
Morning Present Present Present Present Present
Afternoon Present Present Present Present Present
Last amended: 15 November 2013

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