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  • 2024

    ANBI in Harmonie?

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

  • 2023

    Charities and VAT

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). Cham: Springer, s. 77-100

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

    Öppen tillgång
  • 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. (red.). Oxford University Press, 19 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

  • Charities in tax conventions

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). Deventer: Wolters Kluwer, s. 119-123

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). 8 uppl. Alphen aan den Rijn: Kluwer Law International, Vol. 1. s. 913-916 (Fed fiscale studieserie; nr. 29).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). 8 uppl. Alphen aan den Rijn: Kluwer Law International, Vol. 1. s. 823-833 (Fed Fiscale studieserie; nr. 29).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). 8 uppl. Alphen aan den Rijn: Wolters Kluwer, Vol. 1. s. 835-889 (Fed fiscale studieserie; nr. 29).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

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

    Hemels, S., 2022 juni 1, History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power. Essers, P. (red.). Amsterdam: IBFD, s. 127-134 8 s. (EATLP International Tax Series; nr. 20).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

  • Conclusion

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

  • International tax treaties and cultural heritage

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

  • Introduction

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

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

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). London: Routledge, s. 465-475 11 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). Amsterdam: NLFiscaal, s. 47-58 12 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 2020

    Equality and the Taxable Unit in Income Tax

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review

  • Tax incentives for the cultural sector

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkPopulärvetenskapPeer review

  • Charitable organisations

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

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). Amsterdam: IBFD, Vol. 12. s. 593-618 (WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). Copenhagen: Ex Tuto Publishing, s. 81-102 22 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). Amsterdam: IBFD, s. 215-224 10 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer 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. (red.). Shizuoka: ITSC, s. 232-252 21 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). ITSC, s. 63-85 23 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). Shizuoka: ITSC, s. 24-36 13 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). Shizuoka: ITSC, s. 156-181 16 s.

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 2018

    Chapter 24, The Netherlands

    Hemels, S., 2018 sep. 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. (red.). Amsterdam: IBFD, Vol. 9. s. 577-599 24 s. (WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series; vol. 9).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

  • 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. (red.). Deventer: Wolters Kluwer, s. 541-608 68 s. ( Fiscale handboeken; vol. 29, nr. 10).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskning

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

    Hemels, S., 2018 mars 5, European Tax Law. General topics and direct taxation, Student Edition. Wattel, P. J., Marres, O. & Vermeulen, H. (red.). 7 uppl. Deventer: Wolters Kluwer, Vol. 1. s. 279-309 31 s. (Fed Fiscale Studieserie; nr. 29).

    Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkPopulärvetenskap