Erasmus University Rotterdam

prof.dr. (Maarten) M.F. de Wilde LL.M

Full Professor Erasmus School of Law Tax Law
Location
Erasmus University Rotterdam
Room
-
Telephone
Email
dewilde@law.eur.nl

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Title of research: 'Sharing the Pie', Taxing multinationals in a global market.

Promotor: Prof. A.J.A. Stevens

Issue. Today's international…

Title of research: 'Sharing the Pie', Taxing multinationals in a global market.

Promotor: Prof. A.J.A. Stevens

Issue. Today's international corporate tax regime operates arbitrarily, with corporate tax being a distortive tax triggering double taxation or non-taxation. The international tax regime is inconsistent with economic reality, since corporate taxation and economic reality do not align. This tax regime operates arbitrarily to the benefit or detriment of nationally or internationally active entrepreneurs. At the end of the day, this entails spill-over effects and welfare losses, with the result that the situation in our globalising economy worsens.

Question. The question arises as to whether a proper alternative for taxing multinational enterprises (MNEs) in a globalising economy can be modeled. Can we create something better? A proper model? In other words, how should corporate tax on corporate business income derived by publicly held MNEs be distributed between states and amongst taxpayers in a global market?

To determine what this type of international tax regime should look like, the qualitative research seeks to set forth a tax framework alternative to the one currently found in international taxation. The study aims to develop building blocks for an optimal approach towards taxing MNE-business income ('Tax Allocation 2.0'). It therefore departs from the starting point of not necessarily accepting the authority of currently applicable national, international, and European tax law. The research considers applicable law to serve illustrative rather than argumentative purposes.

Maarten (1979) obtained his LL.M. degrees at Utrecht University in 2005 (Dutch Civil Law and Tax Law, both cum laude). He currently works as a university researcher/lecturer at Erasmus University Rotterdam, and as a teacher at the University of Amsterdam. In combination with his academic work, Maarten works as a professional support lawyer at Loyens & Loeff N.V., a law firm based in Rotterdam, the Netherlands.

  • Divers

    Start Date
    Jan/2011
    End Date
    Is current
    Place
    DIVERS
    Description
    Cursussen, lezingen, presentaties
    Specialty
    Internationaal en Europees belastingrecht

    Divers (o.a. Kluwer, SDU, Boom, IBFD)

    Start Date
    Jan/2011
    End Date
    Is current
    Place
    DIVERS
    Description
    Auteurswerkzaamheden
    Specialty
    Internationaal en Europees belastingrecht

    Loyens & Loeff

    Start Date
    Jan/2011
    End Date
    Is current
    Place
    ROTTERDAM
    Description
    Fiscalist
    Specialty
    Internationaal en Europees belastingrecht

    Stichting Europese Fiscale Studies

    Start Date
    Jan/2014
    End Date
    Is current
    Place
    ROTTERDAM
    Description
    Coordinator post-master
    Specialty
    Internationaal en Europees belastingrecht

  • Full Professor

    University
    Erasmus University Rotterdam
    School
    Erasmus School of Law
    Department
    Tax Law
    Country
    The Netherlands
    Telephone

  • Loyens & Loeff

    Role
    Fiscalist
    Obtained Wage
    yes
    Start Date
    Apr/2006

    Universiteit van Amsterdam

    Role
    Docent
    Obtained Wage
    yes
    Start Date
    Feb/2013
    End Date
    Jun/2016