Taxes Crossing Borders (and Tax Professors Too)

With Rainer Prokisch leaving, we look back on a period during which the Department of Tax Law launched its successful LL.M Programme in International & European Tax Law and became far more international. When Rainer Prokisch entered the department, he was the first foreigner in any academic position. Still, in the 22 years that followed, we have been joined by colleagues from Argentina, Brazil, Chile, Colombia, Estonia, Germany, Italy, India, Poland, Portugal, Romania and Spain. We thank Professor Prokisch for contributing to these team efforts that shaped our department’s international and European ambitions.

The editors have brought together a pretty varied liber amicorum, as the contributions included in this book will show. In line with the Maastricht tradition, authors have chosen to write their contribution either in English or Dutch, whatever suited their topic best. The central theme, of course, was international tax law and the interaction and influences between tax jurisdictions at large. At the end of this book, you will also find personal narratives by some (former) colleagues and professors from abroad who share their views on their history with Professor Prokisch.

On behalf of the Department of Tax Law and the Maastricht Centre for Taxation, I would like to thank the various authors for their endeavours. I praise the editors, Ms Narin Kerinc LL.M., Dr Jasper Korving and Dr Fernando Souza de Man, for their initiative.

Contributions have been updated until January 2022 unless otherwise indicated. This book has been made open access available as part of a pilot project of Maastricht University Press. We thank Ron Aardening and Michel Saive for their assistance with this effort to make these contributions more accessible to a broader audience in what is about to become an academic best practice and also in the legal domain.

Maastricht, October 2022

Prof. Dr Raymond Luja
Head of the Department of Tax Law, Director of the Maastricht Centre for Taxation, and Professor Prokisch’s first PhD candidate @ Maastricht University

Preface

Verrekenprijzen bij handelingen tussen hoofdhuis en vaste inrichting
Dr. J.H.M. (Hans) Arts
DOI: https://doi.org/10.26481/mup.22001.01

Het unierechtelijke verdedigingsbeginsel, een beginsel om rekening mee te houden
mr. J.B.M.H (Heleen) Bisschoff-Moonen and mr. dr. N.H.A. (Nadine) Gorissen
DOI: https://doi.org/10.26481/mup.22001.02

Global Agreements and the Decay of Tax Treaty Law
Yariv Brauner (ID 0000-0002-4558-3014)
DOI: https://doi.org/10.26481/mup.22001.03

Taxpayers’ rights: the Dutch and the German approach of implementing the Authorized OECD Approach compared
Prof. dr I.J.J. Burgers (ID 0000-0002-1175-4698)
DOI: https://doi.org/10.26481/mup.22001.04

The economic approach in EU VAT, with a German twist
Prof. dr. A.J. (Ad) van Doesum and dr. F.J.G. (Frank) Nellen (ID 0000-0002-4602-1355)
DOI: https://doi.org/10.26481/mup.22001.05

Whistleblowing in Tax matters – Perspectives from the European Union and United States
A. (Alice) Draghici LL.M.
DOI: https://doi.org/10.26481/mup.22001.06

Opkomst en ondergang van drie eminente Duitse fiscalisten uit de Weimartijd
Prof. dr. P.H.J. (Peter) Essers
DOI: https://doi.org/10.26481/mup.22001.07

Offshore indirect transfers: how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights?
Prof. dr Hans van den Hurk
DOI: https://doi.org/10.26481/mup.22001.08

Bron- of woonstaatheffing
Prof. dr. P. (Peter) Kavelaars
DOI: https://doi.org/10.26481/mup.22001.09

Implications of European Union Law on Swiss (direct) taxation – a “TOUR D’HORIZON”
Dr. J. (Julian) Kläser (ID 0000-0003-4649-3202)
DOI: https://doi.org/10.26481/mup.22001.10

A state aid carol 
Dr. J.J.A.M. (Jasper) Korving
DOI: https://doi.org/10.26481/mup.22001.11

Art 16 OECD Model Convention and Board Members with Managerial Tasks
Prof. Dr. DDr. h.c. Michael Lang
DOI: https://doi.org/10.26481/mup.22001.12

Taxing away foreign subsidies: How pillar two and befit may interfere with national sovereignty
Prof. Dr. R.H.C. (Raymond) Luja
DOI: https://doi.org/10.26481/mup.22001.13

The Schumacker-doctrine still very much alive in the Netherlands
Prof. dr. G.T.K. (Gerard) Meussen
DOI: https://doi.org/10.26481/mup.22001.14

Abuse, proportionality and the burden of proof in CJEU’s case law on direct taxation 
Prof.dr. J.F.P. (João) Nogueira
DOI: https://doi.org/10.26481/mup.22001.15

The United Nation’s response to the digitalisation of the economy: The introduction of Article 12B into the UN model tax convention
Prof. dr. Bruno Peeters (ID 0000-0003-3044-0683) and Sharon Waeytens LL.M.
DOI: https://doi.org/10.26481/mup.22001.16

The fictitious wage decisions of the Dutch supreme court and their impact on the Dutch tax treaty policy
Prof. dr. F.P.G. (Frank) Pötgens
DOI: https://doi.org/10.26481/mup.22001.17

Towards an amended rule and simpler text for Article 15 of the OECD Model 
Kees van Raad
DOI: https://doi.org/10.26481/mup.22001.18

Fowler Case: domestic law and treaty interpretation
Luís Eduardo Schoueri (ID 0000-0002-9159-2405) and Renan Baleeiro Costa
DOI: https://doi.org/10.26481/mup.22001.19

AI biases and its consequences on taxation  
N. (Narin) Kerinc LL.M. and M. (Marina) Serrat Romaní (ID 0000-0002-1957-3293)
DOI: https://doi.org/10.26481/mup.22001.20

Internationale nalatenschappen en Europese ontwikkelingen
Dr. K.M.L.L. (Kerstin) van de Ven
DOI: https://doi.org/10.26481/mup.22001.21

Grensoverschrijdende arbeid: always on the move 
Prof. dr. M.J.G.A.M. (Marjon) Weerepas (ID 0000-0001-8385-1430)
DOI: https://doi.org/10.26481/mup.22001.22

PERSONAL NARRATIVE: Gonzalo Garfias von Fürstenberg

PERSONAL NARRATIVE: Luc Hautvast

PERSONAL NARRATIVE: Moris Lehner

PERSONAL NARRATIVE: María Teresa Soler Roch

Online Farewell Lecture Prof. dr. Rainer Prokisch