Sigrid Hemels

Search results

• 2024

  Tax incentives for cultural entrepreneurship

  Hemels, S., 2024 Sept 10, Cultural philanthropy and entrepreneurship. Schramme, A., Müller, U., Verboven, N. & D'hoore, L. (eds.). London and New York: Routledge, p. 69-84 (New perspectives in cultural management).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

  • Entrepreneurship 100%
  • Tax Relief 100%
  • Tax Incentive 100%
  • Cultural Organizations 33%
  • Taxation 33%

• ‘Goededoelenterreur’, onttrekkingen en BEFIT. Een kleine fiscale caleidoscoop voor Gerard Meussen

  Hemels, S., 2024 Jun 20, (Accepted/In press) Homo Universalis. Liber Amicorum prof. mr. G.T.K. Meussen. Bresser, H. J., van den Broek, J. J., Dijkstra, C. G., van Hout, M. B. A. & Kossen, M. F. (eds.). Den Haag: Sdu, p. 487-493 7 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Stichting en fiscaliteit

  Hemels, S., 2024 Jun 18, De stichting, een onbegrensde rechtsvorm? : KNB Preadviezen 2024. Assink, B. F., Rensen, G. J. C. & Waaijer, B. C. M. (eds.). Den Haag: Sdu, p. 205-229 25 p. (WPNR Boekenreeks; vol. 17).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• ANBI in Harmonie?

  Hemels, S., 2024 Mar 15, Essersbundel. Opstellen aangeboden aan prof. dr. P.H.J. Essers. Stevens, S. A. (ed.). Wolters Kluwer, p. 207-217 11 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Administration

  Hemels, S., 2024, Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2). Grilli, S. & Weber, D. (eds.). Alphen aan den Rijn: Wolters Kluwer, p. 357-380

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
• 2023

  Charities and VAT

  Hemels, S., 2023 Sept 1, EU Value Added Tax and Beyond: Essays in Honour of Ben Terra. Papis-Almansa, M. (ed.). Amsterdam: IBFD, p. 35-60 26 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Social Enterprises and Tax: Living Apart Together?

  Hemels, S., 2023 Jan 30, The International Handbook of Social Enterprise Law: Benefit Corporations and Other Purpose-Driven Companies. Peter, H., Vargas Vasserot, C. & Alcalde Silva , J. (eds.). Cham: Springer, p. 77-100

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

  Open Access

  • Enterprise 100%
  • Sales Tax 54%
  • Taxation 45%
  • Tax Incentive 27%
  • Charity 18%

• Tax Incentives for Arts and Cultural Organizations

  Hemels, S., 2023 Jan 26, The Oxford Handbook of Arts and Cultural Management. Jung, Y., Vakharia, N. & Vecco , M. (eds.). Oxford University Press, p. 575-591 22 p. (Oxford Handbooks).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

  • Cultural Organizations 100%
  • Tax Relief 100%
  • Tax Incentive 100%
  • Taxation 80%
  • Lawyer 40%

• Het Aletta Jacobs-arrest: ook fiscaal interessant!

  Translated title of the contribution: The Aletta Jacobs decision: also of interest from a tax law point of view!Hemels, S., 2023 Jan 12, In: Nederlands Tijdschrift voor Fiscaal Recht (NTFR). 24, 2, p. 1-6 6 p., 2023/54.

  Research output: Contribution to journal › Article

• Charities in tax conventions

  Hemels, S., 2023, The Oxford Handbook of International Tax Law. Haase, F. & Kofler, G. (eds.). Oxford: Oxford University Press, p. 335-352 18 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
• 2022

  Instrumenteel gebruik van belastingen revisited

  Translated title of the contribution: Instrumental use of taxes revisitedHemels, S., 2022 Dec, In: Weekblad fiscaal recht. 151, 7459, p. 1464-1469 6 p., 2022/232.

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

• Diversity in Tax Panels: not a Nice to Have, but a Need to Have!

  Hemels, S., 2022 Nov 11, Wolters Kluwer.

  Research output: Other contribution › Web publication/Blog post › Popular science

  Open Access

• Dutch Tax incentives for Private Patronage: Neither Thin Soup Nor Philanthrocapitalists Taking Over

  Hemels, S., 2022 Nov 4, Rara avis: Liber Amicorum Peter J. Wattel. Marres, O. & Weber, D. (eds.). Deventer: Wolters Kluwer, p. 119-123

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

• Concurrence rules

  Hemels, S., 2022 Nov, Terra/Wattel European Tax Law: General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan den Rijn: Kluwer Law International, Vol. 1. p. 913-916 (Fed fiscale studieserie; no. 29).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Exchange of information and recovery assistance: background, history and legal basis

  Hemels, S., 2022 Nov, Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan den Rijn: Kluwer Law International, Vol. 1. p. 823-833 (Fed Fiscale studieserie; no. 29).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• The Directive on Administrative Cooperation

  Hemels, S., 2022 Nov, Terra/Wattel European Tax Law : General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan den Rijn: Wolters Kluwer, Vol. 1. p. 835-889 (Fed fiscale studieserie; no. 29).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Manels: niet van deze tijd, ook niet in de fiscaliteit

  Translated title of the contribution: Manels are outdated, also in taxHemels, S., 2022 Aug 8, In: Weekblad fiscaal recht. 151, 7444, p. 1014-1018 5 p., 2022/156.

  Research output: Contribution to journal › Article

• No Vote, No Tax! Taxation and Women’s Suffrage Movements

  Hemels, S., 2022 Jun 1, History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power. Essers, P. (ed.). Amsterdam: IBFD, p. 127-134 8 p. (EATLP International Tax Series; no. 20).

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Anbi-verplichting publicatie namen bestuurders AVG-proof?

  Translated title of the contribution: Obligation for charities to publish names of board members GDPR proof? Hemels, S., 2022 Apr 7, In: Nederlands Tijdschrift voor Fiscaal Recht (NTFR). 23, 14, p. 1-5 5 p., 2022/1410.

  Research output: Contribution to journal › Article

• Open Access publiceren en de fiscale wetenschap – Deel 2: Juridische aspecten

  Translated title of the contribution: Open access publishing and tax academics - part 2: Legal aspectsHemels, S., 2022 Apr 7, In: Weekblad fiscaal recht. 151, 7425, p. 435-443 9 p., 2022/67.

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

  Open Access

  File
  68 Downloads (Pure)

• Open Access publiceren en de fiscale wetenschap – Deel 1: Wat is het en wat is er mogelijk voor fiscalisten?

  Translated title of the contribution: Publishing open access and tax academics - part 1: what is it and what is possible for tax academics?Hemels, S., 2022 Mar 31, In: Weekblad fiscaal recht. 151, 7424, p. 413-420 8 p., 2022/63.

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

  Open Access

  File
  86 Downloads (Pure)

• Conclusion

  Hemels, S. & Rozas, J.-A., 2022 Mar 15, Taxation and cultural heritage . del Federico, L., Hemels, S., Rozas, J.-A. & Giorgi, S. (eds.). Amsterdam: IBFD, p. 417-434 37 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• International tax treaties and cultural heritage

  Hemels, S., 2022 Mar 15, Taxation and cultural heritage . del Federico, L., Hemels, S., Rozas, J.-A. & Giorgi, S. (eds.). Amsterdam: IBFD, p. 133-159 27 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Introduction

  del Federico, L., Hemels, S., Rozas, J.-A. & Giorgi, S., 2022 Mar 15, Taxation and cultural heritage . del Federico, L., Hemels, S., Rozas, J.-A. & Giorgi, S. (eds.). Amsterdam: IBFD, p. 1-6 6 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Paying taxes with cultural heritage or rather an exemption upon inheritance?

  Hemels, S., 2022 Mar 15, Taxation and cultural heritage . del Federico, L., Hemels, S., Rozas, J.-A. & Giorgi, S. (eds.). Amsterdam: IBFD, p. 379-390 11 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

• Maak belasting betalen met kunst transparant

  Translated title of the contribution: Make paying taxes with art transparentHemels, S., 2022 Jan 24, Het Financieele Dagblad, 226, 19, p. 25.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Informatie-uitwisseling moet wel wat opleveren

  Translated title of the contribution: Exchange of information must deliver resultsHemels, S., 2022 Jan 3, Het Financieele Dagblad, 226, 1, p. 25 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Tax presumptions in the Netherlands

  Hemels, S., 2022, In: Revue européenne et internationale de droit fiscal/European and international journal of tax law. 2022, 2, p. 225-232 8 p.

  Research output: Contribution to journal › Article › peer-review
• 2021

  Tax reactions on entrepreneurial philanthropy: The case of the Netherlands

  Hemels, S., 2021 Dec 14, The Routledge Handbook of Taxation and Philanthropy . Peter, H. & Lideikyte Huber, G. (eds.). London: Routledge, p. 465-475 11 p.

  Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

  • Netherlands 100%
  • Philanthropy 100%
  • Donation 62%
  • Company 25%
  • Enterprise 25%

• Deeltijdsamenleving verdient betere wetgeving

  Translated title of the contribution: Part-time society deserves better legislationHemels, S., 2021 Nov 26, Het Financieele Dagblad, p. 25.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Bestrijd zwart werk door beloning van wit werk

  Translated title of the contribution: Combat undeclared work by rewarding declared workHemels, S., 2021 Oct 21, Het Financieele Dagblad, p. 25 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Hoe sportief wil je het hebben?

  Translated title of the contribution: How sporty do you want it to be?Hemels, S., 2021 Oct 1, In: Ars Aequi. 70, 10, p. 884-885 2 p.

  Research output: Contribution to journal › Article

• Ga het begrip ‘algemeen belang’ niet politiseren

  Translated title of the contribution: Do not make the concept of 'public benefit' politicalHemels, S., 2021 Sept 23, Het Financieele Dagblad, 225, 224, p. 29 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• De politiek kwetsbare ANBI

  Translated title of the contribution: The politically vulnerable public benefit organisationHemels, S., 2021 Sept 9, In: Weekblad fiscaal recht. 150, 7396, p. 1204-1212 11 p., 168.

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

• Anbi anno 2021

  Hemels, S., 2021 Aug 16, Fiscale berichten voor het notariaat (FBN), 2021, 7-8, p. 4-9 6 p.

  Research output: Contribution to specialist publication or newspaper › Specialist publication article › Research

• Wie is er bang voor een eerlijke inkomstenbelasting?

  Translated title of the contribution: Who is afraid of a fair income tax?Hemels, S., 2021 Jul 1, Het Financieele Dagblad, p. 25.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Sleutelen aan de btw? Wees toch wat creatiever

  Translated title of the contribution: Changes to the VAT? Be more creative!Hemels, S., 2021 Jun 3, Het Financieele Dagblad, p. 25 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Vrouwen hebben geen baat bij een gezinsbelasting

  Translated title of the contribution: Women do not benefit from family taxationHemels, S., 2021 May 4, Het Financieele Dagblad, p. 25.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Verhoging erfbelasting is perfecte politieke uitruil

  Translated title of the contribution: Increase of inheritance tax perfect political exchangeHemels, S., 2021 Mar 22, Het Financieele Dagblad, p. 25.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Geen open wetenschap over de rug van werknemers

  Translated title of the contribution: No open access at the expense of university employeesHemels, S., 2021 Feb 28, Het Financieele Dagblad, 226, 43, p. 25.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Philanthropy and European Union tax law: are we heading towards a single market for philanthropy?

  Hemels, S., 2021 Feb 15, European Fiscal Essays. Kavelaars, P. (ed.). Amsterdam: NLFiscaal, p. 47-58 12 p.

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

  • European Union 100%
  • European Community 100%
  • Tax Law 100%
  • Philanthropy 100%
  • Analysis 33%

• Lyk rjocht foar elk. Ek foar in lyts folk. Over het gebruik van Fries door maatschappelijke organisaties

  Translated title of the contribution: Equal rights for all. Also for a small population.: On the use of the Frisian language by societal organisationsHemels, S., 2021 Feb 4, In: Nederlands Tijdschrift voor Fiscaal Recht (NTFR). 22, 5, p. 1-3 3 p.

  Research output: Contribution to journal › Debate/Note/Editorial

• Openheid OM leidt al gauw tot digitaal brandmerk

  Translated title of the contribution: Press releases by Dutch Prosecution Service could lead to permanent digital brandingHemels, S., 2021 Feb, Het Financieele Dagblad.

  Research output: Contribution to specialist publication or newspaper › Newspaper article
• 2020

  Belastingverlaging middeninkomens heeft hoge prijs

  Translated title of the contribution: Tax reduction for middle incomes has a high priceHemels, S., 2020 Nov 27, Het Financieele Dagblad, 224, 282, p. 24 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Immuniteit moet niet leiden tot parlementaire free fight

  Translated title of the contribution: Immunity should not lead to parlementary free fightHemels, S., 2020 Nov 26, In: Weekblad fiscaal recht. 149, 7359, p. 1456-1463 8 p., 214.

  Research output: Contribution to journal › Article

  • Parliament 100%
  • Attention 50%
  • Legal Position 50%
  • Conferences 50%

• Toezicht als tegenkracht. Advies over de oprichting van een inspectie op de domeinen (overheidsgebieden) belastingen, toeslagen en douane.

  Translated title of the contribution: Supervision as contra power: Advice on establishing a supervision authority on the government domains taxes, allowances and customsvan Erp, J., van den Bos, J., Hemels, S. & Bokhorst, M., 2020 Nov 6, 22 p.

  Research output: Book/Report › Report › Research

  Open Access

  File

  • Taxation 100%
  • Finance 100%
  103 Downloads (Pure)

• Kamerleden, beheers uzelf als u over een burger spreekt

  Translated title of the contribution: Members of Parliament, restrain yourself when talking about citizensHemels, S., 2020 Oct 29, Het Financieele Dagblad, 224, 258, p. 24 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

• Cadeaus die ongelijkheid vergroten, helpen starter niet

  Translated title of the contribution: Presents that increase inequality will not help first-time home buyersHemels, S., 2020 Oct 2, Het Financieele Dagblad, 224, 234, p. 25 1 p.

  Research output: Contribution to specialist publication or newspaper › Newspaper article

  • Inequality 100%
  • Taxation 100%
  • Real Estate Sector 100%
  • Housing Market 100%
  • Inequality Increase 100%

• Anbi anno 2020

  Translated title of the contribution: Anbi anno 2020Hemels, S., 2020 Sept 18, Fiscale berichten voor het notariaat (FBN), 2020, 9, p. 9-13 5 p.

  Research output: Contribution to specialist publication or newspaper › Specialist publication article › Research

  • Taxation 100%
  • Charity 100%

• Schaf giftenaftrek niet af, maar pak giftenaftrekfraude wel aan

  Translated title of the contribution: Do not abolish gift deduction, but do tackle gift deduction fraudHemels, S., 2020 Sept 4, Het Financieele Dagblad, 224, 210, p. 24.

  Research output: Contribution to specialist publication or newspaper › Newspaper article