Latest blog articles

The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. ^{(Dutch only)}

In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. ^{(Dutch only)}

What we witness now shows resemblances with the new Turkish and the Russian presidential model: the president has executive powers but is also largely supported by his parliament, banning or disabling the effect of balances of power through their checks and balances.

The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...

When Trump tweeted "See you in Court, the security of our nation is at stake" he was absolutely right, but not as he intended it to mean. Because yes, courts are essential for the security of (the citizens of) the state.

May the US President appoint his son in law as advisor to the White House? For quite a lot formal appointments the President needs the advice and consent (permission) from the senate, but not here. Is it permissible? 

Legitimacy in the political sense can be defined as an inquiry into the justification for the exercise of public authority. Or put differently: it is the reason why I, being part of society, should accept laws and regulations that bind me.