834 search results for “tax policy” in the Public website
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Residence in Tax Treaties
On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.
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Arie Ros
Faculteit Rechtsgeleerdheid
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Multinationals and taxes
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…
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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?.
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Tax Law
The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.
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Data science for tax administration
In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.
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International Tax Law
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.
- Institute of Tax Law and Economics
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A multilateral tax treaty
On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.
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Insurance and Taxes
When moving to The Netherlands, it is important to know whether you are considered a resident tax payer or non-resident tax payer. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.
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Insurance and Taxes
When moving to The Netherlands, it is important to know whether you are considered a resident tax payer or non-resident tax payer. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.
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A global tax treaty
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.
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Tax Law (LL.M.)
The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.
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Tax Law (LL.B.)
Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.
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Institute of Tax Law and Economics
The Institute of Tax Law and Economics at Leiden Law School has three departments: the Department of Tax Law, the Department of Economics and the Department of Business Studies. The Institute brings together research and teaching at the point at which, on the one hand, law and, on the other, fiscal…
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The Interpretation of Plurilingual Tax Treaties
On 10 October 2018, Richard Resch defended his doctoral thesis 'The Interpretation of Plurilingual Tax Treaties'. The doctoral research was supervised by Prof. mr. C. van Raad.
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The international tax system as a complex system
Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…
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a New Model of Global Governance in International Tax Law Making (GLOBTAXGOV).
Assessing the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax law-making.
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Iranian's foreign policy
Ideology and Actions
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Policy
Since its inception, the Honours Academy has been a ‘testing ground’ for innovative education. An important and related policy focus is sharing the acquired knowledge, so that the benefits gained from this testing ground can also be applied in other places. A third focus area is inclusiveness, given…
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Residence in Tax Treaties
On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.
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Behavioural Insights Teams (BITs) and Policy Change
Sarah Giest, Assistant Professor at Leiden University, and Ishani Mukherjee researched the topic of 'Behavioural Insights Teams (BITs) and Policy Change: An Exploration of Impact, Location, and Temporality of Policy Advice'.
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Environmental Policy
Various departments of the university have worked on developing the institution’s environmental policy plan: het Milieubeleidsplan Universiteit Leiden 2016-2020.
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From Tax Havens to Tax Justice
On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.
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The Routledge Handbook of Ethics and Public Policy
What does it mean to do public policy ethics today? How should philosophers engage with ethical issues in policy-making when policy decisions are circumscribed by political and pragmatic concerns? How do ethical issues in public policy differ between areas such as foreign policy, criminal justice, or…
- Diplomacy & Foreign Policy
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Public Ethics & Policy
Public policy is often the subject-matter of pervasive and deep moral disagreement. Moral disagreement, understood as the difference and opposition between principled moral arguments, can and does occur between policy professionals, different political parties and individuals or groups that compose…
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Environmental Policy Plan
Leiden University works on sustainabilty in three particular areas: business operations, teaching and research. We also communicate on this issue with students, staff and external partners to explain what we are doing and to promote awareness of sustainability.
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What you need to know about tax avoidance
Hardly anyone likes paying tax. That's true for private citizens, but also for many multinationals. To maximise their profit, some companies stash their income in tax havens. How exactly does that work? And are there other options? Tax lawyers Jan Vleggeert and Tanja Bender explain.
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Tax Law researchers write report for the World Economic Forum
Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.
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Policy Effectiveness through Configurational and Mechanistic Lenses: Lessons for Concept Development
Valérie Pattyn, Assistant Professor at Leiden University, researched "why and how" a policy can make a difference together with four other authors.
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Jan Vleggeert appointed Professor Tax Law and Economics
Jan Vleggeert is a tax specialist with an independent and critical voice in the debate on tax avoidance by multinationals. His appointment commenced on 1 October 2019.
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Cracks in European policy
European policy affects our lives: from air quality to the frequency of a bus service. Leiden researchers analyse how the European Union functions, how countries apply European policy and whether this policy actually provides solutions and delivers.
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Recalibrating India’s Middle East Policy
After an initial suggestion of a move toward Israel, India’s Prime Minister Modi has signaled a significant recalibration of his government’s engagement with the Middle East region. Now, India seems to be prioritising strong ties with the Gulf states.
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Implementation of European policy
Leiden experts research ways in which European legislation is converted into national legislation. Knowing how this process works can inspire policy-makers trying to achieve their aims while abiding to Europan legislation.
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Tax lawyer Sjoerd Douma best Coursera lecturer
Professor Sjoerd Douma has been named the top lecturer on Coursera, the best-known platform for online courses. Students gave him an average score of 9.8 - almost unheard of for a lecturer in International Tax Law.
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Data Management Policy
The department of CADS adheres to the Leiden University Research Data Management Regulations and to the international principles for FAIR data.
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Dirk Broekhuijsen
Faculteit Rechtsgeleerdheid
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Arnaud Booij
Faculteit Rechtsgeleerdheid
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Maarten Manse
Faculteit Rechtsgeleerdheid
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Rens Pieterse
Faculteit Rechtsgeleerdheid
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Mohamed Maatoug
Faculteit Rechtsgeleerdheid
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Jan Vleggeert
Faculteit Rechtsgeleerdheid
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Almut Breuer
Faculteit Rechtsgeleerdheid
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Rex Arendsen
Faculteit Rechtsgeleerdheid
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Vasileios Dafnomilis
Faculteit Rechtsgeleerdheid
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Tanja Bender
Faculteit Rechtsgeleerdheid
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Pieter Rustenburg
Faculteit Rechtsgeleerdheid
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Judith Reijnen
Faculteit Rechtsgeleerdheid
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Els van Oosten
Faculteit Rechtsgeleerdheid