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Results: 14
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  • Smit, D. (2022). Fiscale misbruikbestrijding via de Mobiliteitsrichtlijn: opgelucht ademhalen? Ondernemingsrecht, 2022(9), 337-338. Article 54. https://www.inview.nl/document/id99800aedadf24fc4beca776d56198484?ctx=WKNL_CSL_104
  • Smit, D. (2022). Tax Avoidance and the Mobility Directive: Bitten by the Cat or by the Dog? In O. Marres, & D. Weber (Eds.), Rara avis: Liber amicorum Peter J. Wattel (pp. 161-163). Wolters Kluwer. https://www.inview.nl/document/idpass51a41f7f73444b57bae40e85357e7eec?ctx=WKNL_CSL_3071
  • Smit, D. S. (2022). FED 2022/21. 21. Case note on: HR, 9/07/21, ECLI:NL:HR:2021:1102 (Triple Dip-arrest). Fiscaal Tijdschrift FED, 2022(4), 12-19.
  • Boulogne, F., & Smit, D. (2021). Implementing the Multilateral Instrument in the Netherlands. In G. Kofler, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Eds.), The Implementation and Lasting Effects of the Multilateral Instrument (pp. 651-673). (European and International Tax Law and Policy series; Vol. 21). IBFD. https://doi.org/10.59403/32zk1jp
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