Sigrid Hemels

Sigrid Hemels

Affiliated with the university

 https://orcid.org/0000-0003-0072-1476
Filter
Book chapter

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

  • ‘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

  • 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

  • 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

    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

  • 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

  • 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

  • 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

  • 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

  • 2020

    Equality and the Taxable Unit in Income Tax

    Hemels, S., 2020 Jun 1, Tax Sustainability in an EU and International Context. Brokelind, C. & Van Thiel, S. (eds.). Amsterdam: IBFD, p. 161-174 14 p.

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

  • Tax incentives for the cultural sector

    Hemels, S., 2020 Apr 30, Teaching Cultural Economics . Bille, T., Mignosa, A. & Towse, R. (eds.). Cheltenham: Edward Elgar Publishing, p. 79-85 7 p. (Elgar Guides to teaching).

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

  • Charitable organisations

    Hemels, S., 2020 Jan 17, Research Handbook on European Union Taxation Law . Panayi, C., Haslehner, W. & Traversa, E. (eds.). Cheltenham, UK: Edgar Elgar, p. 248 268 p. (Research Handbooks in European Law).

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

  • 2019

    Netherlands

    Hemels, S., 2019 Dec 31, Implementing Key BEPS Actions: Where Do We Stand?. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD, Vol. 12. p. 593-618 (WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series).

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

  • Tax Incentives for Charities in the European Union: Integration or Segregation?

    Hemels, S., 2019 Nov 27, Fair Taxation and Corporate Social Responsibility. Egholm Elgaard, K. K., Feldthusen, R. K., Hilling, A. & Kukkonen , M. (eds.). Copenhagen: Ex Tuto Publishing, p. 81-102 22 p.

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

  • Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?

    Hemels, S., 2019 Aug 28, Special Tax Zones in the Era of International Tax Coordination. Laukkanen, A., Pistone, P. & de Goede, J. (eds.). Amsterdam: IBFD, p. 215-224 10 p.

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

  • Automatic exchange of information and cross border flows of personal data

    Hemels, S. & Shiba, Y., 2019, Quality of life: Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands. Shiba, Y., Oosugi, M. & Goto, K. (eds.). Shizuoka: ITSC, p. 232-252 21 p.

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

  • Housing taxation in the Netherlands

    Hemels, S. & Monsma, A., 2019, Quality of life: Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands. Shiba, Y., Oosugi, M. & Goto, K. (eds.). ITSC, p. 63-85 23 p.

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

  • Quality of life and tax legislation as an instrument for cultural policy goals, taking private patronage as an example

    Hemels, S. & Shiba, Y., 2019, Quality of life: Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands. Shiba, Y., Oosugi, M. & Goto, K. (eds.). Shizuoka: ITSC, p. 24-36 13 p.

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

  • Work life balance and taxation in the Netherlands

    Hemels, S., 2019, Quality of life: Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands. Shiba, Y., Oosugi, M. & Goto, K. (eds.). Shizuoka: ITSC, p. 156-181 16 p.

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

  • 2018

    Chapter 24, The Netherlands

    Hemels, S., 2018 Sept 1, Improving tax compliance in a globalized world. Evans, C., Lang, M., Rust, A., Schuch, J., Staringer, C., Pistone, P., Majdanska, A. & Lindenberg Schoueri, P. G. (eds.). Amsterdam: IBFD, Vol. 9. p. 577-599 24 p. (WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series; vol. 9).

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

  • Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims

    Hemels, S., 2018 Aug 20, European Tax Law: vol. 1 General topics and direct taxation. Terra, B. J. M., Wattel, P. J., Marres, O. & Vermeulen, H. (eds.). Deventer: Wolters Kluwer, p. 541-608 68 p. ( Fiscale handboeken; vol. 29, no. 10).

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

  • Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims

    Hemels, S., 2018 Mar 5, European Tax Law. General topics and direct taxation, Student Edition. Wattel, P. J., Marres, O. & Vermeulen, H. (eds.). 7 ed. Deventer: Wolters Kluwer, Vol. 1. p. 279-309 31 p. (Fed Fiscale Studieserie; no. 29).

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