dr. Cees Peters

Bio

My research focuses on global tax governance in the broadest sense, including issues such as the international tax policy of states, multinational companies and international institutions like the EU and the OECD. I am particularly interested in the governance issues that relate to the taxation of multinational companies, including topics such as transfer pricing, EU state aid law and the digital economy.

My work received recognition with the granting of the ‘Jaap van den Berge Literatuurprijs’ in 2019 for my contribution to the development of tax law in the Netherlands. My book (‘On the legitimacy of international tax law’) was shortlisted for the IBFD Frans Vanistendael Award for International Tax Law in 2015.

 I have an extensive experience of lecturing in a variety of courses such transfer pricing, international and European tax law and decision-making processes. Until recently, I served as the Academic Director of the ‘Tax economics’ programs at Tilburg University.

Courses

• Master's thesis Int. Business Taxation
• CS European & International Tax Law
• Master's Thesis Tax Law (18 ECTS)
• Transfer Pricing
• EUCOTAX Wintercourse
• MSc Thesis Fiscal Economics
• Bachelor Thesis Tax Law

Recent publications

1. Artikel 8bb Wet VPB 1969 in internationaal en Europeesrechtelijk pers…

   Peters, C. (2022). Artikel 8bb Wet VPB 1969 in internationaal en Europeesrechtelijk perspectief: Had Tancredi gelijk? Weekblad Fiscaal Recht, (7418), 214-222.

2. Belasting-techno-populisme

   Peters, C. (2022). Belasting-techno-populisme. Weekblad Fiscaal Recht, (7455), 1326-1327.

3. Critical analysis of the General Court’s ‘EU arm’s length tool’: Bewa…

   Peters, C. (2022). Critical analysis of the General Court’s ‘EU arm’s length tool’: Beware of the reflexivity of transfer pricing law! EC Tax Review, 31(1), 30-49.

4. Restwinstallocatie en staatssteun: Enkele conceptuele reflecties n.a…

   Peters, C. (2022). Restwinstallocatie en staatssteun: Enkele conceptuele reflecties n.a.v. de ‘take back control’ conclusies van A-G Pikamäe in de Fiat-zaak. MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk, (6), 36-46.

5. National Report. The Netherlands

   Peters, C., & Russo, R. (2021). National Report. The Netherlands. In W. Haslehner, & M. Lamensch (Eds.), Taxation and Value Creation: Annual congress Vienna, 2020 (Vol. 20, pp. 513-527). IBFD.