Frank Pötgens

• Artículos de revistas (19)

• Artículos de revistas

  • Netherlands

    Frank Pötgens, Norbert Vis, Elena Kool

    Cahiers de Droit Fiscal International, ISSN 0168-0455, Vol. 107, Nº. 2, 2023 (Ejemplar dedicado a: Good faith in domestic and international tax law), págs. 555-574

    

  • The Report Ways to Tackle Cross-Border Obstacles Facing Individuals Within the EU

    Frank Pötgens, Mees Vergouwen

    EC tax review, ISSN 0928-2750, Vol. 26, Nº. 5, 2017, págs. 246-256

    • Resumen
    

  • Independent professional diver residing in the Netherlands did not have a fixed base in india.: Decision of the netherlands supreme court of january 2016, bnb 2016/114

    Frank Pötgens

    European taxation, ISSN 0014-3138, Vol. 56, Nº. 10, 2016, págs. 436-443

    

  • The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment � Part 3

    Frank Pötgens, Pieter Van Os, Pierre Henri Durand, Anne-Robert-Jacques Turgot, Aliénor Dony, Matthias Scheifele, Gunther Wagner Keuerleber, Andrea Silvestri, Lucia Lancellotti, Filipe Romao, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare

    Intertax, ISSN 0165-2826, Vol. 44, Nº. 3, 2016, págs. 247-265

    • Resumen
    

  • The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment � Part 2

    Frank Pötgens, Pieter Van Os, Pierre Henri Durand, Anne-Robert-Jacques Turgot, Aliénor Dony, Matthias Scheifele, Günter P. Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romao, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare

    Intertax, ISSN 0165-2826, Vol. 44, Nº. 2, 2016, págs. 163-179

    • Resumen
    

  • The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the eu freedom of establishment: part 1

    Frank Pötgens, Pieter Van Os, Pierre Henri Durand

    Intertax, ISSN 0165-2826, Vol. 44, Nº. 1, 2016, págs. 40-62

    • Resumen
    

  • The impact of a corporate Governance system on the place of effective management concept in Spains, France, the United Kingdom, the Netherlands, Germany and Italy: part 2

    Frank Pötgens, Pieter Van Os, Ingrid Mensing, Guillermo Canalejo Lasarte, David López Pombo

    European taxation, ISSN 0014-3138, Vol. 54, Nº. 10, 2014, págs. 423-431

    

  • The Impact of a Corporate Governance System on the Place of Effective Management Concept in Spain, France,

    Frank Pötgens, Pieter Van Os, Ingrid Mensing, Guillermo Canalejo Lasarte, David López Pombo

    European taxation, ISSN 0014-3138, Vol. 54, Nº. 9, 2014, págs. 374-384

    

  • The relationship between the Netherlands quasi-final tax (quasi-pauroll tax) on excessive severance payments and tax treaties

    Frank Pötgens

    European taxation, ISSN 0014-3138, Vol. 54, Nº. 4, 2014, págs. 143-151

    

  • Cross-Border Fiscal Unities and Tax Treaties: Nothing New under the Sun?

    Frank Pötgens, Wiebe E.J. Dijkstra

    Intertax, ISSN 0165-2826, Vol. 42, Nº. 2, 2014, págs. 92-105

    

  • The International Public Law Effectiveness Principle and Qualification Conflicts from a Dutch Perspective

    Frank Pötgens, Lucas J. de Heer

    Intertax, ISSN 0165-2826, Vol. 40, Nº. 1, 2012, págs. 54-62

    

  • Tax treaty classification of Netherlands-source income from lucrative interests (carried interest)

    Frank Pötgens

    European taxation, ISSN 0014-3138, Vol. 51, Nº. 11, 2011, págs. 465-471

    

  • The LOB provision in the new Japan-Netherlands tax treaty

    Dick A. Hofland, Frank Pötgens

    European taxation, ISSN 0014-3138, Vol. 51, Nº. 5, 2011, págs. 215-220

    

  • Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome

    Arnaud de Graaf, Frank Pötgens

    Intertax, ISSN 0165-2826, Vol. 39, Nº. 4, 2011, págs. 169-177

    • Resumen
    

  • Derouin: tax treaties and regulation no. 1408/71 - double or nothing?

    Frank Pötgens, Wessel W. Geursen

    European taxation, ISSN 0014-3138, Vol. 49, Nº. 3, 2009, págs. 136-149

    

  • The Dutch Supreme Court Reaffirms and Clarifies "de facto employer" under Article 15 of the OECD Model

    Frank Pötgens

    Intertax, ISSN 0165-2826, Vol. 36, Nº. 2, 2008, págs. 75-81

    

  • Renneberg: is mortgage interest paid on an owner-occupied dwelling in Belgium deductible from Netherlands-source employment income?

    Frank Pötgens, Wessel W. Geursen

    European taxation, ISSN 0014-3138, Vol. 47, Nº. 11, 2007, págs. 499-507

    • Resumen
    

  • Cross-border taxation of employee stock options: how to improve the OECD Commentary - Part 2

    Frank Pötgens, Marcel Jakobsen

    European taxation, ISSN 0014-3138, Vol. 47, Nº. 10, 2007, págs. 467-476

    • Resumen
    

  • Cross-border taxation of employee stock options: how to improve the OECD Commentary - Part 1

    Frank Pötgens, Marcel Jakobsen

    European taxation, ISSN 0014-3138, Vol. 47, Nº. 8-9, 2007, págs. 407-418

    • Resumen
    

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