
Dirk Broekhuijsen
Assistant professor
- Name
- Mr.dr. D.M. Broekhuijsen
- Telephone
- +31 71 527 2727
- d.m.broekhuijsen@law.leidenuniv.nl
- ORCID iD
- 0000-0002-1986-0284
Dirk Broekhuijsen (1987) graduated in Tax Law at Leiden University and in Law at Durham University (cum laude). Currently, he is lecturer at Leiden University’s Department for International Tax Law. In 2017, he defended his PhD thesis “A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law”.
More information about Dirk Broekhuijsen
Supervisors
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 multilateral cooperation in international taxation. He’s 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.
Assistant professor
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Broekhuijsen D.M., annotation: HR 23 September 2022, no. 20/04195, FED 2022,23: 14-15 (FED 2022/117 Woningbouwcorporatiearrest. Sloop van sociale huurwoningen door woningcorporatie niet af te waarderen tot nihilwaarde van die woningen.).
- Vergouwen T.M. & Broekhuijsen D.M. (2022), De duur van onderhandelingen van belastingverdragen, NLFiscaal 2022: NLF-W 2022/5.
- 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].
- Vergouwen T.M. & Broekhuijsen D.M. (12 October 2021), The time it takes to update tax treaties?. Leiden Law Blog [blog entry].
- Broekhuijsen D.M. & Vergouwen T.M. (2021), How Often Do OECD Member Countries Update Their Tax Treaties?, Bulletin for International Taxation 75(10).
- 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. & 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), Een evaluatie van het multilateraal instrument, Tijdschrift Fiscaal Ondernemingsrecht 2018(158): 98-109 (TFO 2018/158.2).
- 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), Wat is er 'multilateraal' aan het multilateraal instrument?, Fiscaal Tijdschrift FED 2018(8): FED 2018/65.
- 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. (16 November 2017), A multilateral tax treaty: designing an instrument to modernise international tax law (PhD thesis. 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. (2017), De promovendus aan het woord, Weekblad Fiscaal Recht 2017(7214): 1378-1379 (WFR 2017/221).
- Broekhuijsen D.M. (1 November 2017), Fiscale ethiek voor in de collegebanken. artikel104.nl: Anna Gunn [blog entry].
- 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).
- 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.
- Bender T. & Broekhuijsen D.M. (2016), The Relationship between Corporate Social Responsibility and International Tax Avoidance. [Working paper].
- 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.
- 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. (16 November 2012), Tax treaties and the interpretive effect of protocols. Leiden law Blog [blog entry].
- 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].
- Vaktechnisch adviseur