Hans van den Hurk

Research output

Research output per year 1990 2001 2006 2007 2019 2024

• 95 Article
• 18 Case note
• 15 Chapter
• 7 Book
• 8 More
  • 5 Comment/Letter to the editor
  • 1 Report
  • 1 Editorial
  • 1 Web publication/site

Research output per year

Research output per year

Search results

• 2024

  Belastingrente, evenredigheid en bestraffing, MENE MENE TEKEL UPHARSIN

  Herreveld, F., van den Hurk, H. & Overduin, C., 20 Nov 2024, In: Weekblad Fiscaal Recht. 7551, p. 8-17 WFR 2024/307.

  Research output: Contribution to journal › Article › Academic

  1 Downloads (Pure)

• Belastingrente: wat gij niet wilt dat u geschiedt

  Translated title of the contribution: Interest on late tax paymentsvan den Hurk, H., Herreveld, F. & Overduin, C., 13 Nov 2024, In: Weekblad Fiscaal Recht. 7550, p. 6-12 WFR 2024/299.

  Research output: Contribution to journal › Article › Academic

  • Maar 100%
  • Tax Payment 100%
  • Visual Evoked Potential 100%
  • taxes 100%

• Beter ten halve gekeerd dan ten hele gedwaald

  van den Hurk, H., 18 Mar 2024, Essers Bundel: Opstellen aangeboden aan Prof.Dr. P.H.J. Essers. Stevens, S. A. (ed.). Deventer: Wolters Kluwer, p. 269-279 10 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• Corporations and ability to pay taxes versus fair taxation

  van den Hurk, H., 24 Nov 2022, 14 p.

  Research output: Book/Report › Report › Academic

  • Ability to Pay 100%
  • Fair Taxation 100%
  • taxes 100%

• De Koning van artikel 81 RO en de vennootschapsbelasting neemt afscheid: About a specific part of Dutch, CIT, namely art.13d, 4 and also some formal law aspects.

  van den Hurk, H., 5 Dec 2024, Even (on)zakelijk. Liber Amicorum dr. Hans Arts. Bollen-Vandenboorn, A. H. H. & Korving, J. J. A. M. (eds.). Maastricht: Maastricht University Press, p. 197-214

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

  Open Access

• Keep It Simple Stupid, minimum belasting, het kan echt anders

  van den Hurk, H., 25 Sept 2024, In: Weekblad Fiscaal Recht. 7543, p. 4-5 WFR 2024/250.

  Research output: Contribution to journal › Article › Academic

  1 Downloads (Pure)

• Naschrift

  Herreveld, F. & van den Hurk, H., 4 Apr 2024, In: Weekblad voor Fiscaal Recht. 2024, .7522 , p. 18-20 3 p., WFR 2024/105.

  Research output: Contribution to journal › Article › Academic

  Open Access

  File
  13 Downloads (Pure)
• 2023

  International Tax Primer

  van den Hurk, H., 15 Jan 2023, International Tax Primer. Taipei, p. x1 3 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

  • Tax Treaties 100%
  • International Tax 100%
  • Tax Abuse 100%
  • taxes 100%
  • International Instruments 100%

• Introduction

  van den Hurk, H., 1 Jan 2023, 歐盟法要義. Schütze, R. & Chun (transl.), Y. (eds.). Taiwan: Wunan, p. 115 117 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

• Wet minimumbelasting 2024, een oplossing voor een probleem of een Lex Imperfecta? Van mensenrechten- en grondwetsschending naar neokolonialisme?

  Translated title of the contribution: About Pillar and the consequences for developing countriesHerreveld, F. & van den Hurk, H., 4 Dec 2023, In: Weekblad Fiscaal Recht. 2023, 52, p. 4-12 18 p., WFR 2023/324.

  Research output: Contribution to journal › Article › Academic

  • Developing Countries 100%
  • Whole Systems 100%
  • developing countries 100%
• 2022

  Debra, you are so beautiful

  van den Hurk, H., 20 Jun 2022

  Research output: Non-textual / digital / web - outputs › Web publication/site › Professional

  File
  1687 Downloads (Pure)

• Formele aspecten van horizontaal toezicht

  Herreveld, F. & van den Hurk, H., 15 Dec 2022, In: Tijdschrift voor Compliance. 2022, 6, p. 279-283 5 p.

  Research output: Contribution to journal › Article › Academic

  Open Access

  File
  320 Downloads (Pure)

• Is the Interaction between Chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an Effective One?

  van den Hurk, H., 1 Jan 2022, In: International Transfer Pricing Journal. 29, 1, p. 35-44 10 p., 22.

  Research output: Contribution to journal › Article › Academic

  • resolution 100%
  • guidelines 100%
  • interactions 100%
  • oecd 100%
  • taxes 100%
  3 Downloads (Pure)

• 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

  van den Hurk, H., 14 Oct 2022, Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch. Korving, J., Kerinc, N. & Souza de Man, F. (eds.). Maastricht: Maastricht University Press, p. 1-18 18 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

  Open Access

  • Taxing Rights 100%
  • Taxpayers 100%
  • Indirect Transfer 100%
  • Tax Avoidance 100%
  • Tax Payer 100%

• Over de schoonheid van Debra

  Translated title of the contribution: About EU's Debra initiative and why this should not be acceptedvan den Hurk, H., 30 Jun 2022, In: Weekblad Fiscaal Recht. 7437, p. 794-795 WFR 2022/124.

  Research output: Contribution to journal › Editorial › Professional

  File
  90 Downloads (Pure)
• 2021

  De lening in internationaal perspectief, ledigheid is des duivels oorkussen

  Translated title of the contribution: The loan in an international tax perspective and what can go wrong..van den Hurk, H., 27 May 2021, In: Weekblad Fiscaal Recht. 2021, 108, p. 763-774 11 p., 2021/108.

  Research output: Contribution to journal › Article › Academic

  Open Access

  File

  • International Law 100%
  • International Taxation 100%
  • Arbitrage 100%
  • International Tax 100%
  • Financial Transactions 100%
  218 Downloads (Pure)

• Misbruik van belastingverdragen en de effectiviteit van de PPT

  Translated title of the contribution: Abuse of tax treatiesvan den Hurk, H., 1 Jun 2021, In: Fiscaal Ondernemingsrecht. 175, p. 55-62 6 p., TFO 2021/175.1.

  Research output: Contribution to journal › Article › Academic › peer-review

  • Tax Treaties 100%
  • Taxpayers 100%
  • Tax Avoidance 100%
  • treaties 100%
  • taxes 100%
  1 Downloads (Pure)

• OESO’s Pillar One en de terugkeer van het potlood! OECD's Pillar One and the return of the pencil

  Translated title of the contribution: OECD's Pillar One and the return of the pencilvan den Hurk, H., 18 Feb 2021, In: Weekblad Fiscaal Recht. 2021, 34, p. 210-211 2 p., 2021/34.

  Research output: Contribution to journal › Article › Professional

  Open Access

  File
  64 Downloads (Pure)

• Over het belang van (Nederlandse) belastingpolitiek

  van den Hurk, H., 20 Dec 2021, Liber Amicorum Stefaan Van Crombrugge. Peeters, B. (ed.). Brussel: Roularta Media Group Belgie, p. 567-589 22 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• Pet op, pet af: Een tweespraak over dubbele petten in de fiscale wereld.

  Translated title of the contribution: About double roles in the international tax worldvan den Hurk, H., Gun, A. & Bergman, H., 1 Apr 2021, In: Weekblad Fiscaal Recht. 7376, p. 452-457 6 p.

  Research output: Contribution to journal › Article › Academic

  Open Access

  File

  • University Professors 100%
  • Commercial Organizations 100%
  • International Tax 100%
  • Double Roles 100%
  • universities 100%
  57 Downloads (Pure)

• Tax Payer Rights

  van den Hurk, H., 31 Dec 2021, Impossible since in Chinese. Arnold, B. J. & McIntyre, N. J. (eds.). Taipei: Wunan, Vol. 2021. 3 p.

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

  File
  13 Downloads (Pure)

• Tax Treaties and Abuse – The Effectiveness of the Principal Purpose Test and Some of Its Shortcomings

  van den Hurk, H., 26 May 2021, In: Bulletin for International Taxation. 75, 6, p. 287-293 7 p., 6.

  Research output: Contribution to journal › Article › Academic

  • Tax Treaties 100%
  • Tax Abuse 100%
  • Principal Purpose Test 100%
  • treaties 100%
  • taxes 100%
  3 Downloads (Pure)
• 2020

  Nederlandse overheid zet zich juist aktief in tegen belastingontwijking

  Translated title of the contribution: Dutch government actively challenges tax avoidancevan den Hurk, H., 21 Aug 2020, In: Het Financieele dagblad.

  Research output: Contribution to journal › Article › Popular

  File
  23 Downloads (Pure)

• Tax and the Digital Economy - Will Pillar One be the Solution?

  van den Hurk, H., 16 Mar 2020, In: EC Tax Journal. 18, 9, p. 131-167 37 p.

  Research output: Contribution to journal › Article › Academic

  • Dispute Resolution 100%
  • Arbitration 100%
  • International Tax 100%
  • Pillar One 100%
  • Digital Economy 100%
  2 Downloads (Pure)
• 2019

  De Nederlandsche Bank als fiscale moraalridder

  Herreveld, F. & van den Hurk, H., 6 Jun 2019, In: NL Fiscaal. NLF Opinie 2019/16.

  Research output: Contribution to journal › Article › Professional

  Open Access

• Fiscale integriteit, it takes two to tango

  Translated title of the contribution: Fiscal integrity, it takes two to tangovan den Hurk, H., Aug 2019, In: Tijdschrift voor Compliance. 19, p. 290-295 5 p.

  Research output: Contribution to journal › Article › Academic

  • values 100%
  • Tango 100%

• Het Waterloo van Juncker

  Translated title of the contribution: The 'Waterloo' of Junckervan den Hurk, H., 31 Jan 2019, In: Weekblad voor Fiscaal Recht. 7272, 2 p., WFR 2019/21.

  Research output: Contribution to journal › Article › Professional

  • Unanimity 100%
  • Waterloo 100%
  • reviews 100%
  • taxes 100%

• Hoe een tweetal pillaren de OESO liet ontsporen…

  van den Hurk, H., 12 Dec 2019, In: Weekblad Fiscaal Recht. 7315, p. 1580-1581 WFR 2019/260.

  Research output: Contribution to journal › Article › Professional

• How Fake News and Emotions Determine the Future of Corporate International Tax

  van den Hurk, H., 5 Jan 2019, WCLF Tax und IP Gesprächsband 2017. Kraft, W. & Striegel, A. (eds.). Wiesbaden: Springer Gabler, p. 267–286

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

  • Tax Avoidance 100%
  • Emotions 100%
  • Organisation for Economic Co-Operation and Development 100%
  • Tax System 100%
  • Double Taxation 100%

• Mandatory disclosure, fair play buitenspel, enkele formele opmerkingen

  Herreveld, F. & van den Hurk, H., 21 May 2019, In: Weekblad Fiscaal Recht. 7288, p. 623-631 WFR 2019/105.

  Research output: Contribution to journal › Article › Academic

• Mandatory disclosure. Disbalans verwordt tot rechtsnorm, welkom in de nieuwe tijd

  Herreveld, F. & van den Hurk, H., 27 May 2019, In: Weekblad Fiscaal Recht. 7289, p. 656-666 WFR 2019/111.

  Research output: Contribution to journal › Article › Academic

• Over het vertroetelen van multinationals

  van den Hurk, H., 9 Sept 2019, In: NL Fiscaal. p. 1-3 NLFO 2019/27.

  Research output: Contribution to journal › Article › Professional

  Open Access
• 2018

  Belastingheffing van coöperaties

  Translated title of the contribution: Tax aspects of cooperativesvan den Hurk, H. & Nillesen, J., 22 Aug 2018, 3 ed. Deventer: Kluwer. 221 p. (KLuwer Fed Brochures).

  Research output: Book/Report › Book › Academic

  • taxes 100%
  • dies 100%
  • cooperatives 100%

• Tax Planning, Ethics and Our New World

  van den Hurk, H., 1 Feb 2018, In: Bulletin for International Taxation. 72, 2, p. 122-129 7 p.

  Research output: Contribution to journal › Article › Academic

  • ethics 100%
  • planning 100%
  • taxes 100%
  • Ethics 100%
  • Tax Planning 100%
  1 Downloads (Pure)
• 2017

  Dividendbelasting: bloodbath in Paradise

  van den Hurk, H., 2017, In: Weekblad voor Fiscaal Recht. 7217, 2017/234.

  Research output: Contribution to journal › Article › Professional

• Over Professor Sibrandus Stratingh en Tesla…

  van den Hurk, H., 2017, In: Weekblad voor Fiscaal Recht. 7185, p. 440-441 2017/70.

  Research output: Contribution to journal › Article › Professional

• Oxfam heeft zich in de voet geschoten

  van den Hurk, H., 2017, In: Weekblad voor Fiscaal Recht. 7176, p. 141 2017/25.

  Research output: Contribution to journal › Article › Professional
• 2016

  Het einde van de hybride structuren nadert....

  Translated title of the contribution: Hybrid tax structures are soon to be overvan den Hurk, H. & Ubachs, S., Nov 2016, In: Fiscaal Ondernemingsrecht. 147, 3, p. 177-185 8 p.

  Research output: Contribution to journal › Article › Academic
• 2014

  Dividend Withholding Tax: Tax Reclaims within the European Union and the European Economic Area and from Third Countries - How long should Member States Withhold

  Korving, J. & van den Hurk, H. T. P. M., 30 Oct 2014, In: Bulletin for International Fiscal Documentation. 67, 10, p. 548-554 6 p., 6.

  Research output: Contribution to journal › Article › Academic

• Proposed amended Parents-Subsidiary Directive reveals the European Commission’s lack of vision

  van den Hurk, H. T. P. M., 1 Jan 2014, In: Bulletin for International Taxation. 68, 9, p. 488-497

  Research output: Contribution to journal › Article › Academic
• 2013

  De 30%-regeling

  Weerepas, M. J. G. A. M., van den Hurk, H. T. P. M. & de Vries, H., 1 Jan 2013, Deventer: Kluwer. 178 p. (Fed fiscale brochures; No. LB).

  Research output: Book/Report › Book › Academic

• Final settlement taxes for companies: Transfer of seats, interest charges, guarantees and step-ups in value

  Korving, J., van den Hurk, H. T. P. M. & van den Broek, H., 15 Mar 2013, In: Bulletin for International Taxation. 4/5, p. 157-267 10 p., 14.

  Research output: Contribution to journal › Article › Academic
• 2011

  EC Tax Scene

  van den Hurk, H. T. P. M. & Korving, J., 1 Jan 2011, In: Intertax. 39, 3, p. 150-151

  Research output: Contribution to journal › Article › Professional

• Een wenselijk alternatief voor een vennootschapsbelasting in de EU

  van den Hurk, H. T. P. M., 1 Jan 2011, Naar een Europese winstbelasting?. Albregtse, D. A. & Kavelaars, P. (eds.). Deventer: Kluwer, p. 131-149

  Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

• The Common Consolidated Corporate Tax Base: A desirable alternative to a flat EU corporate income tax?

  van den Hurk, H. T. P. M., 1 Jan 2011, In: Bulletin for International Fiscal Documentation. 4-5, p. 260-269

  Research output: Contribution to journal › Article › Academic
• 2010

  EC Tax Scene

  van den Hurk, H. T. P. M. & Korving, J., 1 Jan 2010, In: Intertax. 38, 3, p. 187-188

  Research output: Contribution to journal › Article › Professional

• EC Tax Scene :

  van den Hurk, H. T. P. M. & Korving, J., 1 Jan 2010, In: Intertax. 38, 4, p. 253-253

  Research output: Contribution to journal › Article › Professional
• 2009

  EC Tax Scene

  van den Hurk, H. T. P. M., 1 Jan 2009, In: Intertax. 37, 11, p. 665-666

  Research output: Contribution to journal › Article › Professional

• EC Tax Scene

  van den Hurk, H. T. P. M. & Korving, J., 1 Jan 2009, In: Intertax. 37, 10, p. 591-595

  Research output: Contribution to journal › Article › Professional

• EC Tax Scene

  van den Hurk, H. T. P. M. & Weening, G., 1 Jan 2009, In: Intertax. 37, 1, p. 81-82

  Research output: Contribution to journal › Article › Professional