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.

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 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…

The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.

In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.

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.

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.

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.

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.

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 master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.

Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.

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…

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.

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…

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.

Ideology and Actions

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.

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…

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'.

Various departments of the university have worked on developing the institution’s environmental policy plan: het Milieubeleidsplan Universiteit Leiden 2016-2020.

One of the EU's most heralded weapons against tax avoidance and evasion falls prey to political whims, is applied arbitrarily, and lacks transparency, according to tax observers and lawmakers.

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.

The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.

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…

Under #TheCode European media report about Martijn Nouwens’s research on the secretive EU Code of Conduct Group which is tasked with tackling harmful tax competition in Europe. The stories expose to the wider public for the first time how this diplomatic high-level working group of EU Member States…

In her teaching and research, Mosquera primarily seeks the connection between tax law and other disciplines. Her appointment is effective as of 1 November 2021.

How do crises produce changes in specific European Union foreign policy areas, and how should we conceptualise these policy changes?

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…

More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.

Before he became Minister of Finance, CDA leader Wopke Hoekstra invested for years in a shell company in the Virgin Islands. This has been revealed in leaked documents known as the Pandora Papers. How exactly does tax avoidance work? And are there other options? Tax lawyers Jan Vleggeert and Tanja…

Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.

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.

In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.

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.

A thorough description of the relationships among languages and their social environment in a given context, reflecting an ecological perspective, involves attention to the agency of local actors, and the policies, discourse, and ideologies that surround them.

Valérie Pattyn, Assistant Professor at Leiden University, researched

This paper develops a novel theoretical framework for the conduct of postmortems after major foreign policy surprises for the European Union and its member states.

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.

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.

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.

In Europe, citizens have a right of access to government information. The European Commission, however, has various methods to prevent this. For example, destroying all e-mails, invoking state security and protection of privacy, and not taking minutes. As a result, it is almost impossible to review…