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Results: 14
Number of items: 14
  • Smit, D. S. (2026). FED 2026/11. 11. Case note on: HR, 21/11/25, ECLI:NL:HR:2025:1735 Fiscaal Tijdschrift FED, 2026(2), 53-79.
  • Smit, D. S. (2025). FED 2025/20. 20. Case note on: HvJ EU, 15/10/24, ECLI:EU:C:2024:881 (KUBERA). Fiscaal Tijdschrift FED, 2025(4), 24-54.
  • Open Access
    Vázquez, J. M. (2025). Tax reporting by digital platforms under DAC7: A proportionality assessment. [Thesis, fully internal, Universiteit van Amsterdam].
  • Smit, D. S. (2025). The Pillar Two Directive. In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law - Volume 1: General Topics and Direct Taxation (9th ed., pp. 817-840). Wolters Kluwer. https://prod.resource.cch.com/resource/scion/id/s7u5oRZz73?cpid=WKUS-Legal-Cheetah&uAppCtx=cheetah
  • Smit, D. (2024). BEFIT & HOT: nu of nooit! Ondernemingsrecht, 2024(1), 1-2. Article 1. https://www.inview.nl/document/id085fd67ccdc14cd4a6930feec0c23ce4?ctx=WKNL_CSL_104
  • Smit, D. (2023). Flexibility, Mobility and Automation of Labour under Article 7 of the OECD Model? A First Conceptual Exploration. In D. Weber (Ed.), The Implications of Online Platforms and Technology for Taxation (pp. 159-177). (GREIT series). IBFD. https://doi.org/10.59403/3r0nqgv
  • Smit, D. S. (2023). FED 2023/25. 25. Case note on: HR, 15/07/22, ECLI:NL:HR:2022:1085 Fiscaal Tijdschrift FED, 2023(4), 13-20.
  • Smit, D. S. (2023). FED 2023/26. 26. Case note on: Hoge Raad, 15/07/22 Fiscaal Tijdschrift FED, 2023(4), 21-27.
  • Smit, D. (2023). Het 'nagekomen bestuurdersbate'-arrest. NLF-W, 2023, Article 39. https://www.nlfiscaal.nl/nlfiscaal-doc/96434EA11A774395AF8A004B460A1D9E
  • Smit, D. (2022). The Anti Tax Avoidance Directive (ATAD). In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law - Volume 1: General Topics and Direct Taxation (8th student ed., pp. 653-706). (Fiscale studieserie; No. 29). Wolters Kluwer.
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