In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…

On 29 June 2017, Doris Dull-Zessner defended her PhD dissertation “Value Congruence in a Multinational Corporation”. The supervisors are Professor J.A.A. Adriaanse and Professor J.I. van der Rest.

The debate on tax evasion by multinationals is in full swing in many Member States. Last week it was announced that the European Commission has started an investigation into possible illegal State aid from the Netherlands to Nike. It is likely that dozens of other companies are getting away with it.

A report by interest group Tax Justice Network shows that the Netherlands is still one of the most attractive countries for companies when it comes to tax: we hold a dubious fourth position on a list of seventy coutries. In Dutch magazine Vrij Nederland Jan Vleggeert, Professor of Tax Law, explains…

PhD Defence

Conference

Lecture

April 2021 saw the publication of the book ‘Cross-Border Protocols in Insolvencies of Multinational Enterprise Groups’. This book was published by Edward Elgar Publishing. It is written by Ilya Kokorin and Bob Wessels. The book serves as a comprehensive introduction to insolvency protocols and focuses…

Natural resources often stretch across borders that separate modern nation states. This can create conflict and limit opportunities for regulated consumption of their goods and services, but also provide opportunities for joint multinational efforts that exceed single country capabilities.

Jan van de Streek is a tax scholar who conducts research into the taxation of multinationals. His appointment will commence on 1 January 2021.

Loopholes in international tax legislation contribute to the misuse of tax rules by multinationals. Leiden University legal experts investigate how the complex national and international tax rules can be made more consistent in order to create a better tax system.

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?.

The European Commission has started an investigation into possible illegal state aid from the Netherlands to Nike. It is high time that agreements between Tax Authorities and multinationals are made public, says Associate Professor in Tax Law Jan Vleggeert.

When doing business in foreign countries, you will encounter different languages and cultures. How does knowledge of cultural differences help you when you're trying to start a business or close a deal in another country?

What are the possibilities after completing the ICCL programme? We will tell you more about the career prospects in the international legal practice

Studying International Relations and Organisations (IRO) you are building a foundation that will benefit you in your future career, whether as part of an international organisation, or as a journalist or consultant.

This thesis explores the value of cultural and archaeological heritage through a focus on multinational corporations (MNCs) across industries and their involvement with cultural heritage.

Leiden is a real student city and has everything you’ll need to turn your time as a student into the time of your life. And as a growing and internationally oriented student city, The Hague offers a great mix for a fabulous student experience.

The Business & Liability Research Network's (BLRN) vision is that company law should be aligned with socio-economic developments requiring a continuous observation of interactions between the law in the books and the law in action.

The Algebra, Geometry and Number Theory specialisation is the excellent preparation for a career in research. It is a suitable stepping stone for pursuing a PhD degree. The degree also gives you access to job opportunities outside academia.

English The purpose of this research is to identify and examine the challenges faced by African States in the field of foreign investment with a view to contribute not only to the academic debate, but also to foster awareness and develop the capacities of these States with regard to the drafting, negotiation…

With an MSc degree in Mathematics you are well prepared for a broad range of career prospects and ready to operate on the international market. The master’s degree is also an excellent preparation for pursuing a PhD degree.

The Applied Mathematics specialisation is the excellent preparation to start a career in research. It is a suitable stepping stone for pursuing a PhD degree. The degree also provides job opportunities outside academia in a (international) industrial environment.

Law, Institute of Tax Law and Economics, Tax Law

Exponential population growth and rapid urbanisation are prompting the development of gigantic African metropolises that must be supplied with resources such as food, water and energy. This creates economic opportunities, drives migration and presents political challenges. Researchers from Leiden combine…

Globalisation leads to more contradictions between national and international tax norms. It therefore seems necessary to revise the fiscal legislation. This is not only due to the problem posed by multinationals, but also to changing norms regarding tax burden distribution. Fundamental research on the…

Multinationals use loopholes in the tax treaties between different states. A possible solution would be to eliminate all these loopholes in one go by creating a central global treaty. Leiden researchers are investigating whether this kind of mega-treaty is feasible.

The emergence of new players on the world market such as India, Brazil, China, Turkey and the Gulf States gives Africans more choice in who they work with and under which terms. At the same time, African multinationals are choosing to work with regional partners and are thus furnishing old political…

The minor is offered by a diverse group of enthusiastic lecturers of the Tax Law Department with international experience on a variety of societal tax matters: from tax avoidance and fair and sustainable taxation to digital taxation and tax technology.

On 12 and 13 September 2019, the Institute of Tax Law and Economics from Leiden University hosted 29 PhD researchers from around the world to engage into collective discussions at the Multilateral Cooperation in International Tax Law seminar.

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The Hague is a real student city and has everything you’ll need to turn your time as a student into the time of your life.

The Hague is the international city of peace and justice, home to many international organisations, embassies and multinational corporations but also a fun student city filled with music, cafes, museums and the most popular beach in the Netherlands!

The Hague is the international city of peace and justice, home to many international organisations, embassies and multinational corporations but also a fun student city filled with music, cafes, museums and the most popular beach in the Netherlands!

The Hague is the international city of peace and justice, home to many international organisations, embassies and multinational corporations but also a fun student city filled with music, cafes, museums and the most popular beach in the Netherlands!

The Hague is the international city of peace and justice, home to many international organisations, embassies and multinational corporations but also a fun student city filled with music, cafes, museums and the most popular beach in the Netherlands!

A master's degree in Psychology at Leiden University combines theoretical knowledge with academic and professional skills, making you an attractive candidate for many employers.

The Hague is the international city of peace and justice, home to many international organisations, embassies and multinational corporations but also a fun student city filled with music, cafes, museums and the most popular beach in the Netherlands!

The Hague is the international city of peace and justice, home to many international organisations, embassies and multinational corporations but also a fun student city filled with music, cafes, museums and the most popular beach in the Netherlands!

Ömer Koçyigit defended his thesis on 7 July 2020

The International Labour Organisation (ILO) was established in 1919 based on the premise that social justice is a condition for lasting peace. On February 2019 the ILO celebrated its 100th anniversary with an international symposium to consider the future of the ILO.

This project explores how Muslim authorities and writers use Russian to transmit Islamic contents, and whether this leads to a specific

Maral Jefroudi defended her thesis on 11 October 2017

The master’s programme Mathematics at Leiden University focuses on analysis, probability and statistics, number theory and (arithmetic) geometry. It offers five specialisations ranging from Applied Mathematics to Mathematics and Business Studies.

The Hague is the Netherlands’ fastest-growing student city, offering great study and career opportunities to students from all over the world.

Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made taxation a major topic of public debate. Learn more about this in the new minor Tax and Society: Building a Sustainable and Fair Tax System.