C. van Raad
Emeritus hoogleraar Internationaal Belastingrecht
- Naam
- Prof.mr. C. van Raad
Kees van Raad is directeur International Tax Center in Leiden.
Nevenfuncties
- Directeur International Tax Center in Leiden
- Raadsheer-plaatsvervanger Gerechtshof 's-Hertogenbosch
- Arbitrator voor Nederland voor toepassing van het EC Arbitrageverdrag inzake tranfer pricing
- Voorzitter bestuur Stichting International Tax Center Leiden
- Voorzitter bestuur Stichting Foundation for Advanced International Tax Studies ('Faits'')
- Director Leiden-Amsterdam-Columbia Program
Medewerkerschappen
- Hoofdredacteur Nederlandse Regelingen van Internationaal Belastingrecht (23 delen)
Lidmaatschappen
- Lid redactie Fiscale Monografie
- Lid jury HJ Hofstra penning
- Lid redactie Kluwer Law & Taxation Series Intl Taxation
- Lid redactie "Revista de Direito Tributario Internacional" ("RDTI"). (Brazilie)
- Lid redactie International Tax Journal (USA)
- Member of the Examination Board of the Chartered Institute of Taxation (UK)
- Member of the Aufsichtsrat ('Advisory Council') of the Max Planck Institute for Intellectual Property, Competition and Tax Law
- Bestuurslid en beschermheer Mordenate College
- Member IBFD Academic Committee
- Member IBFD Advisory Council
- Chairman of the Board, European Association of Tax Law Professors (sinds juni 2006)
- Board of directors of the Centre for Research on Business Taxation (CERTI, Boccini University, Milaan, Italië)
Emeritus hoogleraar Internationaal Belastingrecht
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Bender T. & Raad C. van (2014), 50 jaar Internationaal belastingrecht in Nederland, Weekblad Fiscaal Recht 2014(7065): 1189-1193.
- Raad C. van (2009), Nondiscrimatory taxation of foreign taxpayers - with special regard to deduction of personal expenses, personal allowances and tax rates. In: , Conference Papers of the 2009 Sho Sato Conference of Japanese Law. Berkeley: University of California Berkeley.
- Raad C. van (2009), Model: Operation and Effect of Article 4 (1) in Dual Residence - Issues under the Updated Commentary, Bulletin for International Taxation (5-6): 187-190.
- Raad C. van (2009), Internationaal Belastingrecht. In: , Studenteneditie - Cursus belastingrecht - Internationaal belastingrecht. Deventer: Kluwer.
- Raad C. van & Avery Jones J.F. (2009), The Definitions of Dividends and Interest in the OECD Model: Something lost in Translation?, British Tax Review 2009: 406-452.
- Raad C. van (2008), Non-discrimination under tax treaties regarding groups of companies. In: Maisto G. (red.), International and EC Tax Aspects of Groups of Companies. Amsterdam: IBFD.
- Raad C. van (2008), Materials on International & EC Tax Law 2008-2009. Leiden/Amsterdam: International Tax Center Leiden/IBDB.
- Raad C. van (2008), Teksten Internationaal & EG belastingrecht. Deventer: Kluwer.
- Raad C. van (2007), Nondiscrimination from the perspective of the OECD Model and the EC Treaty-Structual and Conceptual issues. Reuven Avi Yonah & et al. (red.), Comparative Fiscal Federalism. . Deventer: Kluwer Law International. 55-66.
- Raad C. van (2007), Materials on International & EC Tax Law (2 delen). Leiden/Amsterdam: International Tax Center Leiden/IBDB.
- Raad C. van (2007), Internationaal belastingrecht. In: Sillevis L.W., Kempen M.L.M. van, Vries N.H. de & Vries R.J. de (red.), Cursus belastingrecht -studenteneditie-. Deventer: Kluwer.
- Raad C. van, annotatie bij: HR 1 december 2006, nr. 40 088. BNB 6: 1302-1305 (2007/75).
- Raad C. van (2007), The geographical scope of the distributive articles of the OECD Model. In: Andersson E. (red.), In memoriam Kari S. Tikka 1944-2006. Helsinki: The Finnish Association Lakimiesyhdistys. 349-355.
- Raad C. van (2007), Teksten internationaal en EG belastingrecht. Deventer: Kluwer.
- Raad C. van (2007), Application of tax treaties to items of income that are covered by more than one distributive provision. Hinnekens L. (red.), Liber Amicorum Frans Vanistendael. . Deventer: Kluwer Law International. 729-736.
- Ward D.A. & Raad C. van (2006), The Interpretation of Income Tax Treaties with Particular Reference to the Commentaries on the OECD Model. Kingston,. Ont. / Amsterdam: International Fiscal Association (Can. Branch) & IBFD.
- Raad C. van (2006), Materials on International & EC Tax Law (2 delen). Leiden/Amsterdam: International Tax Center Leiden / IBDB.
- Raad C. van (2006), Over discriminatie en rechtvaardiging, Van Brunschot-bundel De grote lijn. afscheid als lid Hoge Raad (liber amicorum). Deventer: Wolters Kluwer. 201-206.
- Raad C. van (2006), Revisiting a 1981 Perspective, British Tax Review : 318-321.
- Raad C. van (2006), Teksten Internationaal & EG belastingrecht. Deventer: Kluwer.
- Raad C. van (2005), Internationaal Belastingrecht, onderdeel Internationaal belastingrecht. In: Raad C. van (red.), Cursus Belastingrecht. Deventer: Kluwer.
- Raad C. van (2005), Materials on International & EC Tax Law. Leiden/ Amsterdam: International Tax Center Leiden/ IBDB.
- Raad C. van (2005), Nondiscrimination in taxation of cross-border income under the OECD Model and EC Treaty rules - a concise comparison and assessment, A Tax Globalist - The search for the borders of international taxation (Essays in honour of Maarten J. Ellis). afscheid hoogleraarschap (liber amicorum). Amsterdam: IBFD. 129-143.
- Raad C. van (2005), Teksten International & EG belastingrecht. Deventer: Kluwer.
- Raad C. van (2005), Studenteneditie - Cursus Belastingrecht - Internationaal Belastingrecht. Deventer: Kluwer.
- Raad C. van (2005), Towards a comprehensive and coherent OECD nondiscrimination provision. Thorell Per (red.), Festskrift till Nills Mattsson. afscheid hoogleraarschap (liber amicorum). Uppsala: Iustus Förlag. 379-392.
- Raad C. van (2004), Teksten Internationaal & EG Belastingrecht. Deventer: Kluwer.
- Raad C. van (2004), Materials on International & EC Tax Law. Leiden/ Amsterdam: International Tax Center Leiden/ IBDB.
- Raad C. van, Ault H.J., Arnold B.J., Gest G., Harris P., Melz P., Nakazato M., Nishikori Y., Repetti J., Schoen W., Tiley J. & Vann R.J. (2004), Comparative Income Taxation: A structural Analysis. Den Haag: Kluwer Law International.
- Raad C. van & Avery Jones J.F. (2003), Treaty Conflicts in Categorisering Income as Business Profits caused by Differences in Approach between Common law and Civil Law, British Tax Review Issue 3 20: 224-246.
- Raad C. van & Dourado A.P. (2003), Five fundamental rules in applying tax treaties. In: , Planeamento e Concorrencia Fiscal Internacional. Lisboa: Fisco. 337-348.
- Raad C. van (2003), Teksten Internationaal & EG belastingrecht. In: , Teksten Internationaal & EG belastingrecht. Deventer: Kluwer.
- Raad C. van (2003), Materials on International & EC Tax Law. In: , Materials on International & EC Tax Law. Leiden/ Amsterdam: International Tax Center Leiden/ IBDB.
- Raad C. van (2003), Inleiding, Alg. begrippen van Internat. Belastingrecht, Belastingverdragen. In: , Cursus Belastingrecht - Internationaal Belastingrecht. Deventer: Kluwer.
- Raad C. van (2002), Overleg inzake onderhanden research projecten. [overig].
- Raad C. van (2002), Bijeenkomst Advisors Group OECD Committee on Fiscal Affairs. [overig].
- Raad C. van (2002), Vijf grondregels bij de uitlegging en toepassing van belastingverdragen. Kemmeren E. (red.), Juch Bundel. . Deventer: Kluwer. 287-298.
- Raad C. van (2002), La residencia fiscal bajo La Ley interna y los Tratados: la experiencia holandesa (Fiscal residence under domestic and Treaty Law- the Dutch experience). [overig].
- Raad C. van (2002), Introduction to Tax Treaty Law. [overig].
- Raad C. van (2002), Ontwikkelingen in de jurisprudentie van het EG Hof van Justitie inzake de directe belastingen. [overig].
- Raad C. van (2002), Research Symposium IBFD Academic Council. [overig].
- Raad C. van (2002), Options for greater international coordination and cooperation in the tax treaty area, Bulletin for International Fiscal Documentation 56(6): 238-249.
- Raad C. van (2002), Five fundamental rules in applying tax treaties. Douclé J. (red.), Liber Amicorum Luc Hinnekens. . Brussel: Broylant. 587-298.
- Raad C. van (red.) (2002), International and comparative taxation-essays in honour of Klaus Vogel. Den Haag: Kluwer Law International.
- Raad C. van (2002), Permanent establishments in triangular cases: tax treaties and EC law. [overig].
- Raad C. van (2002), The pros and cons of multilateral tax treaties in comparison to bilateral tax treaties, in symposium 'verso trattati multilaterali in materia tributaria'. [overig].
- Raad C. van (2002), Characterization of Other States' Partnerships for Income Tax, Bulletin for International Fiscal Documentation 56(7): 288-320.
- Raad C. van (2002), Teksten Internationaal en EG Belastingrecht. Deventer: Kluwer.
- Raad C. van (2002), Materials on International & EC Tax Law. Leiden / Amsterdam: International Tax Center Leiden / IBDB.
- Raad C. van (2002), The October 2001 EC Commission Report on Company Tax Harmonization. [overig].
- Raad C. van (2002), Impact of the EC Commission's proposals regarding corporate tax harmonization on US-EU trade and investment. [overig].
- Raad C. van (2002), Fundamental issues in the interpretation and application of tax treaties. [overig].
- Raad C. van (2002), Fundamental issues in the interpretation and application of tax treaties. [overig].
- Raad C. van (2002), Introduction tot Tax Treaty Law. [overig].
- Raad C. van (2002), Overleg inzake onderhanden research projecten. [overig].
- Raad C. van (red.) (2002), Nederlandse Regelingen van Internationaal Belastingrecht. Deventer: Kluwer.
- Raad C. van (2002), Chair & Moderator Congres. [overig].
- Raad C. van (2002), Issues in the EC Court of Justice Decisions regarding individuals income tax. [overig].
- Raad C. van (2002), Introduction to EC Tax Law. [overig].
- Raad C. van (2002), Fundamental rules of tax treaty intepretation. [overig].
- Raad C. van (2002), Bijeenkomst Advisors Group OECD Committee on Fiscal Affairs. [overig].
- Raad C. van (2001), Cursus Belastingrecht (Internationaal Belastingrecht) / studenteneditie. Deventer: Gouda Quint.
- Raad C. van, Bender T. & Douma S.C.W. (2001), De Hoge Raad op een drielandenpunt, Weekblad Fiscaal Recht (6431): 527-545.
- Raad C. van (2001), Fractional taxation of multistate income of EU resident individuals - A proposal. Andersson K., Melz P. & Silferberg C. (red.), Liber Amicorum Sven-Olof Lodin. . London: Kluwer Law International. 211-221.
- Raad C. van (red.) (2001), Teksten Internationaal & EG Belastingrecht 2001-2002. Deventer: Kluwer.
- Raad C. van (2001), Nondiscriminatory income taxation of non-resident taxpayers by Member States of the European Union: A Proposal, Brooklyn Journal of International law XXVI(4): 1481-1492.
- Raad C. van (2001), Directe belastingen-aspecten van e-commerce, Bespreking van het rapport van de Commissie ter bestudering van de veranderende aangrijpingspunten voor de belastingheffing (VAB). nr. 215. Deventer: Kluwer. 20-26.
- Raad C. van (2001), International coordination of tax treaty interpretation and application, Intertax 29(6/7): 212-218.
- Raad C. van (red.) (2001), Nederlandse Regelingen van Internationaal Belastingrecht, losbladige, 13 supplementen. Deventer: Kluwer.
- Sillevis L.W., Lugt F.H., Freudenthal R.M., Niessen R.E.C.M., Van Pelt W., Potgens F.P.G. & Raad C. van (2001), Studenteneditie Cursus Belastingrecht Inkomstenbelasting. Deventer: Gouda Quint.
- Raad C. van (2000), International Tax Group. [overig].
- Raad C. van (2000), Internationale aspecten van het herziene regime inzake de fiscale eenheid, Weekblad Fiscaal Recht 6370: 85-97.
- Raad C. van (2000), Promotie F. Sonneveldt. [overig].
- Raad C. van (8 augustus 2000), Entity characterization en residence of corporations. Summer Course 2000 International Taxation. Münster. [lezing].
- Raad C. van (2000), chairman & moderator van het congres van de European Association of Tax Law Professors. [overig].
- Raad C. van (2000), Advisors Group OECD Committee of Fiscal Affairs. [overig].
- Raad C. van (2000), Nederlandse Regelingen van Internationaal Belastingrecht. Deventer: kluwer. [overig].
- Raad C. van (2000), discussant Advisors Group OECD Committee on Fiscal Affairs. [overig].
- Raad C. van, annotatie bij: arrest Hoge Raad 9 december 1998. BNB 267: 2111-2116 (32 709).
- Raad C. van (1999), Discussant International Tax Group. [overig].
- Raad C. van (1999), The Definition of Dividend in the Double Taxation Relief Article, British Tax Review 3: 163-173.
- Raad C. van (1999), Beneficial Ownership of Royalties in Bilateral Tax Treaties. [overig].
- Raad C. van (1999), The OECD Partnership Report. [overig].
- Raad C. van (red.) (1999), . Nederlandse Regelingen van Internationaal Belastingrecht.
- Raad C. van (1999), The Traditional International Tax Rules -- Direct (income) taxation: Jurisdiction tax and the exercise thereof. In: Doernberg R.L. & Hinnekens L. (red.), Electronic Commerce and International Taxation. Deventer en Rotterdam: Kluwer en IFA. 11-21.
- Raad C. van (1999), Deemed expenses of a permanent establishment under Article 7 of the OECD Model. In: , International Studies in Taxation: Law and Economics. Den Haag: Kluwer Law International. 285-296.
- Raad C. van (1999), Types of issues that may arise in interpreting and applying tax treaties. [overig].
- Raad C. van (1999), Belastingheffing van e-commerce. [overig].
- Raad C. van (1999), EC Law Project. [overig].
- Raad C. van, annotatie bij: arrest Hoge Raad 28 oktober 1998, BNB 347: 2958-2961 (32 330).
- Raad C. van (1999), Use of The Netherlands in International Tax Structures. [overig].
- Raad C. van (1999), Ontwikkelingen in de jurisprudentie van het EG Hof van Justitie inzake de directe belastingen. [overig].
- Raad C. van (1999), International Tax Group. [overig].
- Raad C. van (1999), Advisors Group OECD Committee on Fiscal Affairs. [overig].
- Raad C. van (1999), V. Changes in Legal Form of small and medium size enterprises. [overig].
- Raad C. van (1999), Recente ontwikkelingen rond de vaste inrichting in Europees perspectief en de doorwerking naar bilaterale belastingverdragen. Kluwer. [overig].
- Raad C. van (1999), Construction Project PE in the Netherlands and Taxation of Employment licome Born by a PE, Bulletin for International Fiscal Documentation 8/9: 321-325.
- Raad C. van (1999), Construction Project PE in the Netherlands and Taxation of Employment licome Borne by a PEE - Netherlands Supreme Court decision of 9 december 1998, Bulletin for International Fiscal Documentation 8/9: 321-325.
- Raad C. van & Doernberg R.L. (1999), Hybrid Entities and the U.S. Model Income Tax Treaty, Tax Notes International 23-08-1999: 725-734.
- Raad C. van (1999), Changes in Legal Form of small and medium size enterprises. [overig].
- Raad C. van (1999), Fractionele belastingheffing van EU buitenlandse belastingplichtigen. In: Ydema O.I.M. (red.), Liberale Gifte (Vriendenbundel Ferdinand Grapperhaus). Deventer: Kluwer. 297-306.
- Raad C. van (1999), Application of Double Taxation Conventions. [overig].
- Raad C. van & Broeke L. ten (1999), Netherlands taxation of non-resident recipients of dividend, interest, royalties and capital gains. In: Uckmar V. (red.), Corso di diritto tributario internazionale. Padova: Cedam. 121-130.
- Raad C. van (1999), Taxation of Partnerships from a Netherlands and International Perspective. [overig].
- Raad C. van (1999), Nondiscrimination in cross border taxation under tax treaties and EC law. [overig].
- Raad C. van (1998), Teksten Internationaal & EG belastingrecht. Deventer: Kluwer.
- Raad C. van (1998), Het fiscale Arbitrage Verdrag van 1990, Tijdschrift voor Arbitrage 1: 1-10.
- Raad C. van (1998), Niet-discriminerende belastingheffing van beperkt belastingplichtigen door EU-lidstaten. In: , Liber Amicorum Jean-Pierre Lagae: CED.Samsom. 527-538.
- Raad C. van (1998), International Tax Group. [overig].
- Raad C. van (1998), Cursus belastingrecht (Internationaal belastingrecht) Studenteneditie. Gouda: Gouda Quint.
- Raad C. van (1998), Cursus belastingrecht (Internationaal belastingrecht). Gouda: Gouda Quint.
- Raad C. van (1998), Tax treaty problems relating to source, British Tax Review 3: 222-250.
- Raad C. van (1998), Nederlandse Regelingen van internationaal belastingrecht, supplementen : .
- Raad C. van (1998), OECD Committe on Fiscal Affairs. [overig].
- Raad C. van (1998), International Tax Group. [overig].
- Raad C. van (1998), OECD Committe on Fiscal Affairs. [overig].
- Raad C. van (22 november 1996), Winsttoereiking aan vaste inrichtingen. Zesde Fiscale Conferentie Belastingdienst NOB: Internationaal Belastingrecht. Hoevelaken. [lezing].
- Spreker
- Gastdocent
- Raadsheer - plaatsvervanger
- Of counsel
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- Bestuurslid