Dirk Broekhuijsen
Associate professor
- Name
- Mr.dr. D.M. Broekhuijsen
- Telephone
- +31 71 527 7840
- d.m.broekhuijsen@law.leidenuniv.nl
- ORCID iD
- 0000-0002-1986-0284
Dirk Broekhuijsen (1987) is associate professor at the Department for Tax Law at Leiden University.
More information about Dirk Broekhuijsen
Supervisors
Dirk Broekhuijsen (1987) graduated in Tax Law at Leiden University and in Law at Durham University (cum laude). In 2017, he defended his PhD thesis “A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law”. After finishing his PhD, Dirk worked for the Dutch Tax and Customs Administration, first as tax talent trainee, and then as advisor and interim coordinator for personal income taxes at the tax office for Small and Medium Enterprises in Amsterdam.
In 2018, Dirk won the biennial “dissertation prize” of the Dutch Association for Tax Sciences, an award given to the writer of the best Dutch PhD thesis on or related to Dutch tax law. In 2014, he won the IFA President YIN Scientific Award for his article ‘A Modern Understanding of Article 31(3)(c) VCLT: A New Haunt for the Commentaries to the OECD Model?’
Dirk’s research interests relate to the legal and political dimensions of multilateral cooperation in international taxation. He has also published on the relevance and influence of OECD soft law on bilateral tax treaties and on the influence of public international law on international tax law. Moreover, Dirk is interested in the administrative practice of personal income taxes, focusing on situations where individual tailor-made legal outcomes come into tension with the Administration’s objective to process large volumes of cases.
Associate professor
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Broekhuijsen D.M. (18 January 2024), Thema MLI: [bijgewerkt tot en met 29 november 2023]. NLFiscaal: Kennisbank internationaal belastingrecht (NLFiscaal). [web article].
- Broekhuijsen D.M., annotation: HR 23 June 2023, no. 22/00716, ECLI:NL:HR:2023:953. FED 2023(23/24): 39- (FED 2023/129 Zijn werkzaamheden van een piloot op grondgebied van het Verenigd Koninkrijk te kwalificeren onder ‘dienstbetrekking als lid van de bemanning van een luchtvaartuig in internationaal verkeer’ in de zin van artikel 14, lid 3, Verdrag Nederland-Verenigd Koninkrijk 2008?).
- Broekhuijsen D.M. (2 February 2023), The design of a UN multilateral tax cooperation framework. GLOBTAXGOV. [blog entry].
- Broekhuijsen D.M., Arik Önal E. & Mosquera Valderrama I.J. (2023), Input to the UN public consultation on “Promotion of inclusive and effective tax cooperation at the United Nations". [other].
- Vergouwen T.M., Broekhuijsen D.M. & Reijnen J.J.H. (2023), The effectiveness of the Multilateral Instrument in amending the bilateral treaty network: (on) the measure of multilateral success, Bulletin for International Taxation 77(4): .
- Vergouwen T.M., Broekhuijsen D.M. & Reijnen J.J.H. (13 March 2023), The effectiveness of the MLI in amending the bilateral tax treaty network. GLOBTAXGOV. [blog entry].
- Vergouwen T.M., Broekhuijsen D.M. & Reijnen J.J.H. (2023), De effectiviteit van het MLI: Is het MLI een succes?, NLFiscaal 2023: NLF-W 2023/23.
- Vergouwen T.M. & Broekhuijsen D.M. (2022), De duur van onderhandelingen van belastingverdragen, NLFiscaal 2022: NLF-W 2022/5.
- Broekhuijsen D.M., annotation: HR 23 September 2022, no. 20/04195, ECLI:NL:HR:2022:1274. FED 2022(23): 14-15 (FED 2022/117 FED 2022/117 Woningbouwcorporatiearrest. Sloop van sociale huurwoningen door woningcorporatie niet af te waarderen tot nihilwaarde van die woningen.).
- Broekhuijsen D.M. & Mosquera Valderrama I.J. (2021), Revisiting the case of customary international tax law, International Community Law Review 23(1): 79-103.
- Broekhuijsen D.M. & Vergouwen T.M. (2021), How Often Do OECD Member Countries Update Their Tax Treaties?, Bulletin for International Taxation 75(10): .
- Vergouwen T.M. & Broekhuijsen D.M. (12 October 2021), The time it takes to update tax treaties?. Leiden Law Blog. [blog entry].
- Vergouwen T.M. & Broekhuijsen D.M. (19 October 2021), The time it takes to update tax treaties?: The case of the Netherlands. Leiden Law Blog. [blog entry].
- Broekhuijsen D.M. & Vording H. (2020), What May We Expect of a Theory of International Tax Justice?. In: De Cogan D. & Harris P. (Eds.), Tax Justice and Tax Law: Understanding Unfairness in Tax Systems. Oxford: Hart Publishing. 155-168.
- Broekhuijsen D.M. (2018), Multilaterale samenwerking in het internationale belastingrecht, Informatief / Vereniging van Hogere ambtenaren bij het Ministerie van Financiën 2018(88): 18-19.
- Broekhuijsen D.M. (2018), A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law. Series on International Taxation no. 64. Alphen aan den Rijn: Wolters Kluwer.
- Broekhuijsen D.M. (2018), Een evaluatie van het multilateraal instrument, Fiscaal Ondernemingsrecht 2018(158): 98-109 (TFO 2018/158.2).
- Broekhuijsen D.M. (2018), Wat is er 'multilateraal' aan het multilateraal instrument?, Fiscaal Tijdschrift FED 2018(8): FED 2018/65.
- Pötgens F.P.G. & Broekhuijsen D.M. (2017), Het Multilaterale Instrument met zijn vele bilaterale schakeringen, Weekblad Fiscaal Recht 2017(7186): 474-488 (WFR 2017/76).
- Broekhuijsen D.M. (2017), De promovendus aan het woord, Weekblad Fiscaal Recht 2017(7214): 1378-1379 (WFR 2017/221).
- Bender T. & Broekhuijsen D.M. (2017), The Relationship between CSR and Tax Avoidance. In: Castermans A.G. & Woensel C. van (Eds.), CSR for Young Business Lawyers. Boom Juridische studieboeken. The Hague: Eleven International Publishing. 287-322.
- Broekhuijsen D.M. (16 November 2017), A multilateral tax treaty: designing an instrument to modernise international tax law (Dissertatie. Instituut voor Fiscale en Economische vakken, Rechtsgeleerdheid, Universiteit Leiden) The Meijers Research Institute and Graduate School of the Leiden Law School of Leiden University no. MI 288. Leiden: E.M. Meijers Institute. Supervisor(s): Engelen F.A. & Douma S.C.W.
- Broekhuijsen D.M. (1 November 2017), Fiscale ethiek voor in de collegebanken. artikel104.nl: Anna Gunn. [blog entry].
- Broekhuijsen D.M. & Vording H. (2016), Multilaterale samenwerking ten aanzien van het BEPS-project: een prognose, Weekblad Fiscaal Recht 2016(7134): 360-366 (WFR 2016/53).
- Broekhuijsen D.M. & Vording H. (2016), The Multilateral Tax Instrument: How to Avoid a Stalemate on Distributional Issues?, British Tax Review 2016(1): 39-61.
- Bender T. & Broekhuijsen D.M. (2016), The Relationship between Corporate Social Responsibility and International Tax Avoidance. [working paper].
- Broekhuijsen D.M. & Van der Velde K.M. (2015), The Retroactive Effect of Changes to the Commentaries on the OECD Model, Bulletin for International Taxation 69(11): .
- Broekhuijsen D.M. & Witpeerd F.M. (21 March 2014), From bilateralism to multilateralism in international taxation. Leiden Law Blog. [blog entry].
- Broekhuijsen D.M. (2013), Naar een multilateraal fiscaal raamwerkverdrag, Weekblad Fiscaal Recht (7026): 1443-1449.
- Broekhuijsen D.M. (2013), Verschillen tussen wets- en verdragsinterpretatie. In: Boer J.P. (Ed.), Kwaliteit van belastingrechtspraak belicht. Den Haag: SDU. 43-51.
- Broekhuijsen D.M. (2013), A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?, Bulletin for International Taxation 67(9): .
- Broekhuijsen D.M. (15 June 2012), Tackling double non-taxation. Leiden Law Blog. [blog entry].
- Broekhuijsen D.M. (6 April 2012), Existing Tax Treaty Principles Questioned by India. Leiden Law Blog. [blog entry].
- Broekhuijsen D.M. (16 November 2012), Tax treaties and the interpretive effect of protocols. Leiden law Blog. [blog entry].
- Bestuurslid
- Redacteur Kennisbank Internationaal Belastingrecht