Toekomst van de fiscale



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Amsterdam Centre for Tax Law Toekomst van de fiscale beleggingsinstelling Naar aanleiding van het verschijnen van de derde druk van de Fiscale Monografie over het regime voor de fiscale beleggingsinstelling. Middagconferentie Amsterdam 18 april 2012 Voorzitter Sprekers Dr. P.J.M. Bongaarts Mr. J.H.J. Borsboom Mw. dr. A. de Haan Mr. H.H.M. Janssen Dalen Mr. B.J.W. van Raaij Mr. M.J.P.C. Steinbusch Mw. mr. F.A. Timmer Mr.dr. H. Vermeulen Mr.dr. H. Vermeulen - ACTL/PwC Gerechtshof s-hertogenbosch Ernst & Young Belastingdienst Amsterdam/ACTL Dufas (Dutch fund and asset management organisation) Ministerie van Financiën Robeco Belastingdienst Amsterdam ACTL/PwC Bezoek onze website voor meer informatie: www.jur.uva.nl/actl > events

Aanmelding Bezoek onze website om u aan te melden: www.jur.uva.nl/actl (onder events) De deelnemer ontvangt tevens de derde druk van de Fiscale Monografie over het regime voor de fiscale beleggingsinstelling.

Amsterdam Centre for Tax Law The Amsterdam Centre for Tax Law (ACTL) is the tax law research centre of the University of Amsterdam. ACTL members conduct research into various subjects of tax law, with strong emphasis on Corporate Taxation, International Tax Law and European Tax Law. Within the University of Amsterdam, the ACTL is considered to be a Centre of Excellence. The research of the ACTL belongs to the Private and Public European law priority area, which is one of the Amsterdam Law School research priority areas. The ACTL comprises 21 researchers: 6 professors, 8 assistant professors and 7 PhD students. In addition, several external researchers are associated with the ACTL. The ACTL regularly organizes conferences, seminars and courses The Director of the ACTL is professor dr. Dennis Weber, professor of European Corporate Tax Law. ACTL professors are: prof. dr. R. (Rob) P.C. Cornelisse, prof. dr. O. (Otto) C.R. Marres, prof. dr. B. (Ben) J.M. Terra, prof. dr. P. (Peter) J. Wattel and prof. dr. S. (Stef) van Weeghel Visit our website www.jur.uva.nl/actl Join us on Become a member of the ACTL-group on Linkedin and get updated about events/prepublications and more of the ACTL. 3 Toekomst van de fiscale beleggingsinstelling

Programma Plaats: Koninklijke Academie van Wetenschappen Het Trippenhuis Kloveniersburgwal 29 1011 JV Amsterdam www.knaw.nl Registratie voor de conferentie begint om 13.30 uur. Voorzitter: mr.dr. H. Vermeulen - ACTL/PwC 14.00-14.15 Opening en aanbieding eerste exemplaar van de derde druk van de Fiscale Monografie aan Dr. P.J.M. Bongaarts, auteur van de eerste druk Mr.dr. H. Vermeulen - Universiteit van Amsterdam/ACTL/PwC 14.15-14.45 Beleggingsinstellingen in het algemeen belang Mr. H.H.M. Janssen Dalen - Dufas (Dutch fund and asset management organisation) 14.45-15.15 Recente wijzigingen: van BES eilanden tot UCITS IV Mr. B.J.W. van Raaij - Ministerie van Financiën 15.15-15.45 Eis van gelijke winstverdeling in het huidige klimaat Mr. M.J.P.C. Steinbusch - Robeco 15.45-16.15 Pauze 16.15-16.45 Ontwikkelingen in de Financiële sector Mw. dr. A. de Haan - Belastingdienst Amsterdam/ACTL en mw. mr. F.A. Timmer - Belastingdienst Amsterdam 16.45-17.15 Het begrip belang in de aandeelhouderseisen Mr.dr. H. Vermeulen - Universiteit van Amsterdam/ACTL/PwC 17.15-17.45 De financieringseisen anno 2012 Mr. J.H.J. Borsboom - Ernst & Young 17.45-18.00 Afsluiting Mr.dr. H. Vermeulen - Universiteit van Amsterdam/ACTL/PwC 18.00-19.00 Borrel 4 Amsterdam Centre for Tax Law

5 Toekomst van de fiscale beleggingsinstelling

Main Academic locations 1 Royal Netherlands Academy of Arts and Sciences (KNAW) Het Trippenhuis Kloveniersburgwal 29 2 Amsterdam Centre for Tax Law Nieuwe Doelenstraat 15 3 Radisson Blu Hotel Rusland 17 4 Faculty of Law (UvA) * Oudemanhuispoort 4-6 5 Faculty of Social and Behavioral Sciences (UvA) ** Kloveniersburgwal 48 Room VOC-room 6 University Library (UvA) *** Singel 425 Room The Doelenzaal Outside the walls of academia A Café de Jaren Nieuwe Doelenstraat 20-22 B Restaurant de Waag Nieuwmarkt 4 C Restaurant t Loosje Nieuwmarkt 32-34 D Restaurant Namkee Zeedijk 111-113 E Café In t Aepjen Zeedijk 1 F Restaurant Harkema Nes 67 G Bar Italia Nes 96 H Restaurant Greetje Peperstraat 23-25 I Restaurant Blauw aan de Wal Oudezijds Achterburgwal 99 J Dante Kitchen & Bar Spuistraat 320 K Restaurant Vinkeles (Dylan hotel) Keizersgracht 384 6 Amsterdam Centre for Tax Law

Outside the walls of academia Neighbourhood of the Faculty of Law The ACTL is situated in one of the oldest parts of the city of Amsterdam. The Nieuwmarkt square is only a short distance from the Faculty of Law. The square was created in 1614, during the redevelopment of Amsterdam. In the centre of the Nieuwmarkt stands the Waag (the Weighinghouse). Now a restaurant (www.indewaag.nl/ en/), it was formerly the city gate to Amsterdam, as a defence against intruders. In the seventies, the tunnel for the metro line was constructed near the square. To accommodate this, many houses were demolished, despite dissention of the residents. This led to the Nieuwmarkt riots in 1975. The square was given its present form at the beginning of the nineties. An abundance of cafes and restaurants encircle the square. Pop into t Loosje (Nieuwmarkt 32-34). The square still serves as a market area: it houses a daily market, a biological market on Saturdays and in summer, a flea market on Sundays. An unusual detail is that nowadays, the street names in the area of the Nieuwmarkt are signed in Dutch and in Chinese characters. This is because the Nieuwmarkt neighbourhood houses many Chinese residents and businesses. You will also find many Chinese and Thai restaurants there. One of the best known is Namkee. A book has been written about this restaurant (www.namkee.nl). The Nieuwmarkt has two ATM machines and one supermarket. On the north side of the Nieuwmarkt, there is a famous long street called Zeedijk, which takes you all the way to NS Central train station. There you will find many typical Amsterdam cafes and pubs. Hot tip - visit one of the oldest bars in Amsterdam, housed in one of the only two remaining 15th century wooden houses, called In t Aepjen ( In the Monkey ), at Zeedijk number 1. One explanation to this name is that the owner kept monkeys, which had been brought back from the East. The monkeys had fleas, which in turn, worried the guests of the boarding house with itch. Thus the origin of the Dutch expression, in de aap gelogeerd zijn, which literally translated is, lodged with the monkey, and in fact means, up the creek or in a fix. Another explanation for the name of this famous building is that many sailors lodged there for the night before boarding the ship that was to take them to the East. Many never returned from these hard voyages. So, if you had in de aap gelogeerd there was a big risk that you would never see Amsterdam again, and that you were in for it. The cafe is now a very snug looking pub where you can sample the original van Wees Jenever (Dutch gin) from Amsterdam. Close to the Oudemanhuispoort is the Nes, a street with restaurants and theatres. Restaurant Harkema has good food and reservations are usually not necessary (www.brasserieharkema.nl). Bar Italia (Nes 96) is a safe alternative for drinks, espresso and/or Italian food (www.bar-italia.nl). If you fancy sampling Dutch cuisine, try Greetje (www.restaurantgreetje.nl). For a unique experience and a first-class dinner, visit Blauw aan de wal (Oudezijds Achterburgwal 99; tel: 020-3302257). You will find it up a tiny alleyway in the hub of the Red Light District. Right next to the office of the ACTL you will also find café De Jaren. This is one of the biggest cafés of Amsterdam, since it is two stories high, and it has a terrace looking over the canals with its own small jetty. Last but not least, there is Dante Kitchen & Bar. The Dante café made a big name for itself during the 1990s as the café were Dutch painter Herman Brood painted and even lived for a while. Nowadays Dante has reinvented itself with two terraces, one overlooking the Spuistraat and the other the Singel. 7 Toekomst van de fiscale beleggingsinstelling

Radisson hotel - Discount Discounted rooms are available at the Radisson Blu Hotel, Amsterdam. The hotel is located at Rusland 17, in one of the oldest parts of Amsterdam. Please find below instructions for booking a hotel room: n Visit the website: www.radissonblu.com/hotel-amsterdam n On the right side type in the dates you would like to stay at the Radisson Blu n Click on more search options n Type in ACTL in the field promotional code n Click view rates n The special rates will appear on the screen n Your booking can be completed and needs to be guaranteed with a credit card n Your reservation can be cancelled until 24 hours in advance Design: www.crasborn.nl 12087