dr.drs. Clive Jie-A-Joen, MSc

Search results

• 2024

  De rol van 'implicit support' in intra-groep financiële transacties

  Bimmel, L. & Jie-A-Joen, C., Nov 2024, In: Tijdschrift Fiscaal Ondernemingsrecht. 195, p. 151-159 9 p., 195.1.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  1 Downloads (Pure)

• Intercompany licentie van immateriële activa: enkele beschouwingen inzake de keuze en toepassing van verrekenprijsmethoden

  Jie-A-Joen, C. & Bimmel, L., Nov 2024, In: Tijdschrift Fiscaal Ondernemingsrecht. 195, p. 160-170 11 p., 195.2.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  9 Downloads (Pure)

• Leerstuk vereiste aangifte van toepassing in verrekenprijsgeschil; redelijke schatting

  Jie-A-Joen, C., 20 Aug 2024, In: NLFiscaal. 2024, 20 augustus, p. 1-4 4 p., NLF 2024/1886.

  Research output: Contribution to journal › Case note › Professional

  Open Access

  File
  6 Downloads (Pure)

• Navordering voor tabaksfabrikant over € 1,8 miljard met boete van € 107 miljoen

  Jie-A-Joen, C. & van den Hoek, N., 16 Jan 2024, In: NLFiscaal. 2024, 0141, p. 1-4 4 p., 0141.

  Research output: Contribution to journal › Case note › Professional

  Open Access

  File
  9 Downloads (Pure)
• 2023

  Transfer Pricing and Environmental Taxation: Carbon Credits

  van Herksen, M. I. E., Jie-A-Joen, C., Schenk, J. & Levey, M., 12 Jul 2023, In: Tax Management International Journal. 17 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  File

  • Transfer Pricing 100%
  • Carbon Credit 100%
  • Greenhouse Gas Emissions 50%
  • Investors 50%
  • International Coordination 50%
  159 Downloads (Pure)

• Transfer Pricing, Fair Taxation and Ethical Issues

  Jie-A-Joen, C. & van Herksen, M. I. E., 2023, In: Caribbean Tax Law Journal. 3, p. 24-32

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  133 Downloads (Pure)
• 2022

  Observaties ten aanzien van het nieuwe Nederlandse verrekenprijsbesluit: Transfer pricing

  Jie-A-Joen, C. & van Herksen, M. I. E., 14 Oct 2022, In: MBB. 2022, 13, p. 23 34 p., 44.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  72 Downloads (Pure)

• The Newly Updated Dutch Transfer Pricing Guidance, Part 5, Financial Service Entities

  Jie-A-Joen, C. & van Herksen, M. I. E., 7 Oct 2022, In: Tax Management International Journal. 51, 10, 5 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  File
  25 Downloads (Pure)

• The Newly Updated Dutch Transfer Pricing Guidance, Part 3: Intangibles

  Jie-A-Joen, C. & van Herksen, M. I. E., 2 Sept 2022, In: Tax Management International Journal. 51, 9, 4 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  • Official Gazette 100%
  • Related Function 100%
  • Multinational Enterprise 100%
  • Transfer Pricing 100%
  • Organisation for Economic Co-Operation and Development 50%

• The Newly Updated Dutch Transfer Pricing Guidance, Part 4: Intra-Group Services

  Jie-A-Joen, C. & van Herksen, M. I. E., 2 Sept 2022, In: Tax Management International Journal. 51, 9, 6 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  File

  • Transfer Pricing 100%
  • Dutch 100%
  • Cost Sharing 40%
  • Fee-for-Service 20%
  • Contract Research 20%
  16 Downloads (Pure)

• The Newly Updated Dutch Transfer Pricing Guidance, Part 1: Basics and Treatment of Subsidies and Stimulus Measures.

  Jie-A-Joen, C. & van Herksen, M. I. E., 5 Aug 2022, In: Tax Management International Journal. 51, 8, 5 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  • Subsidy 100%
  • Transfer Pricing 100%
  • Dutch 100%
  • Financial Services 25%

• New Dutch Transfer Pricing Guidance Focuses on Financial Transactions

  Jie-A-Joen, C. & van Herksen, M. I. E., 20 Jul 2022, In: Tax Management Transfer Pricing Report. 8 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  File

  • Transfer Pricing 100%
  • Dutch 100%
  • Organisation for Economic Co-Operation and Development 20%
  • Financial Services 20%
  60 Downloads (Pure)

• Managing and resolving transfer pricing disputes

  Jie-A-Joen, C. & van Herksen, M. I. E., Apr 2022, In: Corporate disputes magazine. April-June, 17 p.

  Research output: Contribution to journal › Article › Professional › peer-review

• De OESO-statistieken inzake onderlinge overlegprocedures, tekenen van vooruitgang

  Jie-A-Joen, C. & van Herksen, M. I. E., 11 Mar 2022, In: Maandblad Belastingbeschouwingen. 4, p. 22-28 7 p., 13.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  15 Downloads (Pure)

• The Newly Updated Dutch Transfer Pricing Guidance, Part 2: Treatment of Intercompany Financial Transactions

  Jie-A-Joen, C. & van Herksen, M., 2022, In: Tax Management International Journal. 51, 8, 7 p.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  File

  • Transfer Pricing 100%
  • Dutch 100%
  • Organisation for Economic Co-Operation and Development 28%
  • Authors 14%
  • Law 14%
  23 Downloads (Pure)
• 2021

  What The New OECD Double-Tax Procedure Statistics Tell Us

  Jie-A-Joen, C. & van Herksen, M., 30 Nov 2021, In: LAW360. p. 1 5 p.

  Research output: Contribution to journal › Review article › Professional

  Open Access

  File
  24 Downloads (Pure)

• Inzicht in de ervaring met APA's volgens de herziene Nederlandse rulingpraktijk

  Jie-A-Joen, C. & van Herksen, M., 26 Nov 2021, In: MBB. 90, 15, p. 23 31 p., 47.

  Research output: Contribution to journal › Review article › Academic › peer-review

  Open Access

  File
  35 Downloads (Pure)

• Transfer pricing en het conceptwetsvoorstel ‘Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel’

  van Herksen, M., Jie-A-Joen, C. & Broen, B., 24 Sept 2021, In: MBB. 2021, 12, p. 4-13 10 p., 34.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  47 Downloads (Pure)

• Dutch report on international tax and transfer pricing rulings reflects new ruling practice

  Jie-A-Joen, C. & van Herksen, M., 29 Jun 2021, In: MNE Tax. 2021, June

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  • Transfer Pricing 100%
  • Dutch 100%
  • Pricing 100%
  • Annual Report 25%

• Transfer Pricing Implications of COVID-19 : No easy fixes available

  Jie-A-Joen, C. & van Herksen, M., Mar 2021, In: International Tax Journal. 2021, March-April, p. 37-45 9 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  13 Downloads (Pure)

• De COVID-19-pandemie maakt transfer pricing meer complex: nieuwe OESO-richtlijnen voor Verrekenprijsimplicaties van de COVID-19-pandemie

  Jie-A-Joen, C. & van Herksen, M., 19 Feb 2021, In: Maandblad Belastingbeschouwingen. 2021, 3, p. 32-45 14 p., 7.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File

  • COVID-19 100%
  36 Downloads (Pure)
• 2020

  Transfer pricing for financial transactions: what just changed?

  Jie-A-Joen, C., van Herksen, M. & Bai, F., 27 Mar 2020, In: The Tax Journal. 2020, maart

  Research output: Contribution to journal › Article › Professional

  • Transfer Pricing 100%
  • Pricing 50%
  • Tax Audit 25%
  • Organisation for Economic Co-Operation and Development 25%

• INSIGHT: New OECD Guidance on Transfer Pricing Aspects of Financial Transactions—Part 2

  Jie-A-Joen, C., van Herksen, M. & Bai, F., 26 Feb 2020, In: Tax Management Transfer Pricing Report. 2020, February, p. 1-11 11 p.

  Research output: Contribution to journal › Article › Academic

  • Transfer Pricing 100%
  • Organisation for Economic Co-Operation and Development 100%
  • Financial Instrument 25%
  • Hedging 25%
  • Cash Management 25%

• INSIGHT: New OECD Guidance on Transfer Pricing Aspects of Financial Transactions—Part 1

  Jie-A-Joen, C., van Herksen, M. & Bai, F., 25 Feb 2020, In: Tax Management Transfer Pricing Report. 2020, February, p. 1-13 6 p.

  Research output: Contribution to journal › Article › Academic

  • Organisation for Economic Co-Operation and Development 100%
  • Transfer Pricing 100%
  • Financial Instrument 50%

• Comments to the OECD on the Pillar One Bleuprint

  Jie-A-Joen, C., 2020.

  Research output: Contribution to conference › Paper › Professional

  • Transfer Pricing 100%
  • Double Taxation 100%
  • Organisation for Economic Co-Operation and Development 100%
  • Taxation Procedure 50%
  • Compliance Costs 50%

• De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties: deel I

  Jie-A-Joen, C., van Herksen, M. & van de Brug, R., 2020, In: Maandblad Belastingbeschouwingen. 5, 15, p. 176-187 12 p., 15.

  Research output: Contribution to journal › Article › Academic › peer-review

  File
  68 Downloads (Pure)

• De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties: deel II

  Jie-A-Joen, C., van Herksen, M. & van de Brug, R., 2020, In: Maandblad Belastingbeschouwingen. 6, 19, p. 229-240 12 p., 19.

  Research output: Contribution to journal › Article › Academic › peer-review

  File
  209 Downloads (Pure)

• The Netherlands — The OECD Transfer Pricing Guidelines for Financial Transactions and the Dutch Practice of Addressing the Debt-Equity Balance

  Jie-A-Joen, C., van Herksen, M. & Flipsen, P., 2020, In: International Tax Journal. 46, 3, p. 7-14 8 p.

  Research output: Contribution to journal › Article › Professional
• 2018

  Insight: Dutch Transfer Pricing Decree Interprets BEPS Changes

  Jie-A-Joen, C. & van Herksen, M., 2018, In: Tax Management Transfer Pricing Report. 27, 11 p.

  Research output: Contribution to journal › Article › Academic

  • Transfer Pricing 100%
  • Dutch 100%
  • Organisation for Economic Co-Operation and Development 33%

• Insight: Transfer Pricing Valuation by Tax Authorities

  Jie-A-Joen, C., Lu, L. & Bai, F., 2018, In: Tax Management Transfer Pricing Report. 27, 11 p.

  Research output: Contribution to journal › Article › Academic

  • Transfer Pricing 100%
  • Restructuring 33%
  • Pricing 33%
  • International Organization 33%
  • Transnational Corporation 33%
• 2016

  Action 8 BEPS Guidance: Use of Valuation Techniques To Estimate Arm's-Length Prices in Intangibles Transfers

  Jie-A-Joen, C., Lu, L. & Aron, A., 2016, In: Tax Management Transfer Pricing Report. 24, 8 p.

  Research output: Contribution to journal › Article › Academic

  • Transfer Pricing 100%
  • Organisation for Economic Co-Operation and Development 100%
  • Price 100%

• Fiscaalrechtelijke incorporatie van aanvullende Nederlandse documentatieverplichtingen voor verrekenprijzen

  Jie-A-Joen, C. & Middelkoop, B., 2016.

  Research output: Contribution to conference › Paper › Academic
• 2012

  Zakelijke of onzakelijke lening? - baanbrekend Hoge Raad-arrest

  Jie-A-Joen, C., Damsma, B. & Meijer, T., 2012, In: Maandblad Belastingbeschouwingen. 4, p. 168-173 6 p.

  Research output: Contribution to journal › Article › Academic › peer-review
• 2011

  Herziening hoofdstukken I-III OESO-Richtlijnen voor Verrekenprijzen: business as usual of een drastische wijziging? (deel I)

  Jie-A-Joen, C. & Damsma, B., 2011, In: Maandblad Belastingbeschouwingen. Maart 2011, 3, p. 105-115 11 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• Herziening hoofdstukken I-III OESO-Richtlijnen voor Verrekenprijzen: business as usual of een drastische wijziging? (deel II)

  Jie-A-Joen, C. & Damsma, B., 2011, In: Maandblad Belastingbeschouwingen. 9, p. 385-390 6 p.

  Research output: Contribution to journal › Article › Academic › peer-review
• 1997

  Strategic Trade Policy, Multinational Firms and Vertically Related Industries

  Jie-A-Joen, C., 12 Jun 1997, Erasmus Universiteit Rotterdam (EUR). 165 p.

  Research output: Types of Thesis › Doctoral Thesis › Internal

• Multinational firm behaviour under different tariff and tax rates: effects from strategic interaction in the host country

  Jie-A-Joen, C. & Sleuwagen, L., Apr 1997, In: Economist. 145, 1, p. 65-89 25 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  • Monopolies 100%
  • Multinational Firm 100%
  • Firm Behavior 100%
  • Transfer Pricing 100%
  • Tax Rate 100%
  2 Citations (Scopus)