Source state taxation in model tax treaties In this Leiden Law Blog the main difference between the UN Model and the OECD Model is described. Lodewijk Wisse explains why the difference in application of the source state taxation principle in both Models is still relevant. Lodewijk Wisse • June 01, 2012 • 2 comments
The Right to Freedom of Expression: Trashier and Fatter than Ever A surprising decision of the Court of Appeal (CoA) in Amsterdam gives reason to be cautious for photographers during public events. Charlotte Vrendenbarg • May 31, 2012
Interpreting Radicalism We often assume we understand what terrorism and radicalism mean. Our interpretations and assumptions of these concepts are at the basis of what we criminalize and condemn. However, they are not always as clear-cut as we think. • May 30, 2012 • 2 comments
Emotional customers, cautious banks Banks have to warn their customers against the risks of trading in options and futures, all the more so when the customer is emotional about previous losses. Does that not, generally speaking, go too far? • May 28, 2012
Population of Holland also “marked for death”? Does the publication of Wilders’ book Marked for Death make the Netherlands more vulnerable to terrorist attacks? And what to do about this? • May 25, 2012
Wiretapping Internet Communications The effectiveness of internet wiretaps deteriorated over the last decade, while at the same time the necessity of wiretapping internet communications has increased. This blog post is about the possibilities of wiretapping internet communications. Jan-Jaap Oerlemans • May 24, 2012
A vintage approach to tackling crime The British conservative government wants to abolish the repressive ASBOs in favour of alternative 'community-based' social control policies. Can we expect the, in September, newly-elected Dutch politicians to follow this retro look on crime? Monique Koemans • May 23, 2012
No More Promised Land Waiting at the End of the Road for EU? No matter whether one views the EU as constitutional or administrative in character, its democratic legitimacy has come under increasing pressure, the reason being the separation of power and legitimacy and the collapse of political messianism respectively Hans-Martien ten Napel • May 22, 2012
Netherlands Court Cooks Up Healthy Solution to Chef Martin’s Problems A recent court decision in the Netherlands under the so-called inquiry procedure may give food for thought to other countries and induce them to introduce a similar procedure. This is of great value to small/medium-sized companies that are at standstill. Iris Wuisman and Cees de Groot • May 21, 2012