Universiteit Leiden

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Research programme

Limits of Tax Jurisdiction

How do tax treaties have to be explained and implemented, and what role does the supranational regulatory process play in this? Which objectives are meant to be used in establishing tax regulations and to what extent are such legislative practices undertaken in a goal-oriented manner?.

Contact
Irma Mosquera Valderrama

The research programme Limits of Tax Jurisdiction at the Tax Law Department encourages interaction between the developments that take place at national (Dutch), European and International level. Our research staff focus on current national tax developments (e.g. Dutch corporate tax reform), European tax developments (e.g. Anti-Tax Avoidance Package) and international tax developments (e.g. OECD-G20 Base Erosion and Profit Shifting Project to tackle tax avoidance by multinationals “BEPS”). Another element that is also addressed in our research programme is the role of tax advisors, multinationals, and tax administration in these national and international tax developments.


Some of the questions addressed in this programme are: How do tax treaties have to be explained and implemented, and what role does the supranational regulatory process play in this? Which objectives are meant to be used in establishing tax regulations and to what extent are such legislative practices undertaken in a goal-oriented manner?


In addition, this research Programme hosts the project GLOBTAXGOV (A New Model of Global Governance in International Tax Law Making). The lead researcher of this project is Irma Mosquera Valderrama who has been awarded a Starting Grant from the European Research Council (February 2018 to January 2023 - Grant Agreement 758671). This research project investigates the way that the OECD-G20 BEPS project and the EU Anti-Tax Avoidance Package influence the tax policy of countries within and outside the EU. By studying the Dutch experience in the implementation of rules and comparing these experiences to other countries within the EU and in different geographical regions (Africa, Asia and America), the exchange of best practices is facilitated.

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