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Publication date

Friday 14 October 2022


Dutch, English




Hardback 9789403676012


DOI: 10.26481/mup.22001.00


Taxes Crossing Borders (and Tax Professors Too)

Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch

Edited by Dr. J. Korving, N. Kerinç, and Dr. F. Souza de Man
This book was presented to Professor Dr Rainer Prokisch on his retirement from the chair of International Tax Law at Maastricht University. He arrived at Maastricht in 2000 and was twice the Head of the Department of Tax Law for over ten years.
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Open Access

Published version (Version of Record)
: 9789403676012
DOI: 10.26481/mup.22001.00
Download – Open Access – CC-BY-NC-ND
PrintOrder hardback online

Full-Text online – Maastricht University Press (HTML, PDF, EPUB, WORD, Plain Text, JATS XML, LaTeX)
Chapters onlineMaastricht University Press (see TOC below for chapters and DOIs)
Archived versionMaastricht University Research Information & Institutional Repository


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

Table of contents - authors - chapters


Verrekenprijzen bij handelingen tussen hoofdhuis en vaste inrichting
Dr. J.H.M. (Hans) Arts

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

Global Agreements and the Decay of Tax Treaty Law
Yariv Brauner (ID 0000-0002-4558-3014)

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)

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)

Whistleblowing in Tax matters – Perspectives from the European Union and United States
A. (Alice) Draghici LL.M.

Opkomst en ondergang van drie eminente Duitse fiscalisten uit de Weimartijd
Prof. dr. P.H.J. (Peter) Essers

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

Bron- of woonstaatheffing
Prof. dr. P. (Peter) Kavelaars

Implications of European Union Law on Swiss (direct) taxation – a “TOUR D’HORIZON”
Dr. J. (Julian) Kläser (ID 0000-0003-4649-3202)

A state aid carol 
Dr. J.J.A.M. (Jasper) Korving

Art 16 OECD Model Convention and Board Members with Managerial Tasks
Prof. Dr. DDr. h.c. Michael Lang

Taxing away foreign subsidies: How pillar two and befit may interfere with national sovereignty
Prof. Dr. R.H.C. (Raymond) Luja

The Schumacker-doctrine still very much alive in the Netherlands
Prof. dr. G.T.K. (Gerard) Meussen

Abuse, proportionality and the burden of proof in CJEU’s case law on direct taxation 
Prof.dr. J.F.P. (João) Nogueira

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.

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

Towards an amended rule and simpler text for Article 15 of the OECD Model 
Kees van Raad

Fowler Case: domestic law and treaty interpretation
Luís Eduardo Schoueri (ID 0000-0002-9159-2405) and Renan Baleeiro Costa

AI biases and its consequences on taxation  
N. (Narin) Kerinc LL.M. and M. (Marina) Serrat Romaní (ID 0000-0002-1957-3293)

Internationale nalatenschappen en Europese ontwikkelingen
Dr. K.M.L.L. (Kerstin) van de Ven

Grensoverschrijdende arbeid: always on the move 
Prof. dr. M.J.G.A.M. (Marjon) Weerepas (ID 0000-0001-8385-1430)

PERSONAL NARRATIVE: Gonzalo Garfias von Fürstenberg



PERSONAL NARRATIVE: María Teresa Soler Roch

Reviews and Media

Online Farewell Lecture Prof. dr. Rainer Prokisch