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Celebration publication – EFS 30 year anniversary

We are pleased to announce that a series of highly interesting contributions on various topical issues in European and international tax has been published in ‘European Fiscal Essays’. With this publication we mark that EFS, Erasmus University Rotterdam has been established on 28 March 1990 and has now in fact already been in existence for over thirty years. The celebration publication has been published by NLFiscaal, but can be purchased from EFS for just 10 EUR. If you would like to receive a copy of ‘European Fiscal Essays’, we kindly ask you to transfer an amount of 10 EUR to IBAN account number NL67ABNA 0500155895 for the benefit of Stichting Europese Fiscale Studies under reference of your name, postal address and ‘jubileumbundel’. As soon as we have received the amount, we will send you a copy. Please find below the contents of the celebration publication.

Content

Foreword | 7

Towards a real European Corporation Tax!? | 9
Dr. D.A. Albregtse

(N)ever closer Union? | 17
Prof. Mr. Drs. H.P.A.M. van Arendonk

What kind of corporate tax regime in the European Union? | 39
Prof. Dr. S. Cnossen

Philanthropy and European Union Tax Law: Are We Heading Towards a Single Market for Philanthropy? | 47
Prof. Dr. S.J.C. Hemels

Exit levy and dividend tax: European law and tax treaty law aspects | 59
Prof. Dr. P. Kavelaars

Robustness of the tax mix in the EU-28 | 79
Prof. Dr. H.A. Kogels

Fixed establishment in EU VAT: From Berkholz to a digitalised globalised economy | 95
Prof. Dr. Mr. M.M.W.D. Merkx

VAT and real estate, building land and new buildings | 111
Prof. Dr. R.N.G. van der Paardt

Free movement of persons and direct taxes: moving beyond the internal market and towards civis europaeus sum? | 127
Mr. Dr. E.W. Ros

Some thoughts about imposing import duties on electronic transmissions in an era of digitalisation | 153
M.L. Schippers LLM

Tax Challenges of the Digital Economy – Outside the Seven Seas only? | 167
Prof. Dr. A.J.A. Stevens

Dreaming of a United Europe, but meanwhile working on European tax harmonisation | 181
Prof. Dr. L.G.M. Stevens

Where’s the source? Ambiguities in the principles of international taxation | 195
Prof. Dr. M.F. de Wilde

Royalties and Licence Fees in EU Customs Law: Recent Developments | 209
Prof. Dr. W. de Wit