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
Jan van de Streek

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.

The research project Tax Transparency addresses the international problem of tax avoidance by multinational companies and related harmful tax policy competition between countries. This problem is a constant focus of public debate.

Contact                Martijn Nouwen

This project is part of the research program Limits of Tax Jurisdiction of the Department of Tax Law. The project considers that (harmful) tax policy competition between countries and (aggressive) tax avoidance by multinational companies can only be effectively addressed if countries work together. However, in practice, it has proven difficult to get this cooperation off the ground, even within the European Union, because of the perceived conflicting national interests of countries. With increasingly open borders (globalisation), countries are also increasingly using their tax systems to create an attractive business environment for multinational companies to attract economic activity, employment and innovation.

 

Research topics and method

The project investigates the problem that countries, in particular EU Member States, and also international organisations, in particular the European institutions, are not very open and transparent about the existence and role of their ‘dual’ agenda in countering tax avoidance on the one hand and pursuing tax competitiveness on the other.

The project uses an unique empirical approach to examine how EU member states and EU institutions cooperate in different EU fora to tackle tax avoidance by multinational companies. Using documents requested on the basis of the European Transparency Regulation (1049/2001), the decision-making process and its technical outcomes are tested on effectiveness. In addition to tax law, the project considers other disciplines, including EU law, economics and political science.

Knowledge utilization

The project translates its scientific research for the benefit of society - including the investigative journalism, politics and non-governmental organizations - by organizing seminars, workshops and dialogues.

Grants

The project is partially financed by a grant of Adessium Foundation (€ 656.000) and a grant of the Amsterdam Alumni Fonds (€ 35.000). The grants cover (part of) the costs of the project staff, legal support, seminars, workshops, etc.

Project staff

Other affiliated research members

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