Work Publications Sam van der Vlugt (2025) - Excluding Investment Arbitration through Double Tax Agreements with a New Article 25 of the UN Model: A Feasible Way Forward? - World Tax Journal, 19 (1) - doi: 10.59403/1vhfede Sam van der Vlugt (2025) - The 'CORE' Contribution as a new EU Own Resource and its Legal Consequences Pasquale Pistone, Sam van der Vlugt, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Joanna Wheeler, Craig West, Alessandro Turina, Ivan Lazarov & Sergio Messina (2025) - Fundamentals of Corporate Income Taxation - doi: 10.59403/744b95 Pasquale Pistone & Sam van der Vlugt (2025) - Riflessioni comparate sulle fonti normative del diritto tributario in Italia e nei Paesi Bassi - Rivista di Diritto Tributario, XXXV (4), 81-128 - [link] Sam van der Vlugt (2025) - Can The EU Levy Its Own Taxes?: A “Corporate Resource for Europe” (Re)enters A Legal Minefield - doi: 10.59704/f8236572e4bc01b6 Sam van der Vlugt (2025) - Constitutionele Confrontatie: een Dialectische Oorspong én Oplossing (?) voor de Ontwikkeling van Nationale (Belasting) Identiteit in de Grondwet en de Confrontatie met de Europese Rechtsorde - [link] Sam van der Vlugt (2025) - Rethinking Tax Sovereignty in the European Union: Towards Principled European Tax Integration - [link] Sam van der Vlugt (2025) - Blueprint for Individual Income Taxation Reform in a Globalized World - doi: 10.59403/2a7ytw1 Sam van der Vlugt (2025) - 2024 General Report on the Protection of Taxpayers’ Rights - [link] Pasquale Pistone, Sam van der Vlugt & M Serafimova (2024) - Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation - World Tax Journal, 16 (4), 761-810 - doi: 10.59403/16bcqe8 Pasquale Pistone, Sergio Messina & Sam van der Vlugt (2024) - The instruments used to counter illicit financial flows at the international level, and their application to matters of taxation - International Tax Studies, 7 (6), 1-24 - doi: 10.59403/22zan07 - [link] Sam van der Vlugt (2024) - Come un Passo in Avanti a Livello Esterno Potrebbe Significare un Passo in Avanti al Livello Interno: lo Sviluppo Della ‘Global Tax Governance’ e i Principi Che Governano L’Azione Esterna Dell’Unione Europea - Diritto e pratica tributaria internazionale, 2023 (04), 1269-1281 - [link] Sam van der Vlugt & Alessandro Turina (2024) - 2023 General Report on the Protection of Taxpayers’ Rights - [link] Sam van der Vlugt (2024) - Formative Years of a New Global Tax Architecture: What is the Role of Legitimacy? - Caribbean Tax Law Journal, (6), 18-23 - doi: 10.2139/ssrn.5045425 - [link] Sam van der Vlugt (2023) - De (democratische) keuze voor crisisheffingen: de EU-solidariteitsheffing in rechtshistorisch en rechtsfilosofisch perspectief - Tijdschrift voor Fiscaal Recht, 2023 (19), 1006-1023 - [link] Sam van der Vlugt (2023) - The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties - EC Tax Review, 32 (5), 214 – 228 - doi: 10.54648/ecta2023027 Sam van der Vlugt (2023) - Ensuring an Inclusive Shift Towards a Technology-Driven Dialogue Between Taxpayer and Administration: How the Law Can Benefit from a Different Methodology - doi: 10.2139/ssrn.5046107 - [link] Ancillary activities (1) IBFD Start date approval november 2024 End date approval november 2027 Place AMSTERDAM Teaching (4) Level master Year Level master Year 2025 Course Code RF48 Level master Year Level master Year 2025 Course Code RF51 Level bachelor 3 Year Level bachelor 3 Year 2025 Course Code RFD318 Level bachelor 3 Year Level bachelor 3 Year 2025 Course Code RF318 