'VAT in an EU and international perspective : essays in honour of Han Kogels'
Amsterdam IBFD 2011 - Prof. mr. drs. H.P.A.M. van Arendonk, S.J.J.M. Janssen en R.N.G. van der Paardt
This liber amicorum was presented to Han Kogels to mark his farewell from the Endowed Professorship of European Tax Law. The book covers a variety of different subjects such as anti-abuse in indirect and direct taxation, the fixed establishment for VAT, financial services and the VAT exemption, prevention of VAT fraud, taxes in the BES countries (Bonaire, Saint Eustatius and Saba), tax incentives in "green" investments, a bank tax instead of a VAT exemption and a fiscal outlook in Europe.