Frederik Heitmüller
Teacher
- Name
- F. Heitmüller
- Telephone
- +31 71 527 7840
- f.heitmuller@law.leidenuniv.nl
- ORCID iD
- 0000-0003-1421-7924
Title research: Implementation of BEPS in developing and BRICS countries.
Teacher
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
PhD candidate / self funded
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Heitmüller F. & Lorenzoni L. (20 October 2022), Gobernanza Fiscal. Los/las internacionalistas [podcast].
- Calderoni A., Cubillos González J. & Heitmüller F. (17 October 2022), Diseño y aplicación de normas generales antiabuso nacionales e internacionales (Lecture): "Abuso y planificación fiscal internacional ¿Cuáles son los límites?", Universidad Católica de Uruguay.
- Heitmüller F. (23 September 2022), Designing a minimum tax that works for developing countries: Open questions, possible solutions, and an agenda for empirical research (Lecture). Leiden: Research seminar “The Global Minimum Tax and its effects on countries’ tax regimes”, Leiden University.
- Heitmüller F. (1 September 2022), Impacto de los Estándares Mínimos BEPS Alrededor del Mundo: Resultados de un Estudio de Derecho Comparado y de Ciencia política (Lecture): Webinar “Jueves Tributarios”, SUNAT (Peru).
- Cubillos González J., Heitmüller F. & Mosquera Valderrama I.J. (25 August 2022), Toolkit for the design and effective Implementation of Domestic and International General Anti-Avoidance Rules: [Emphasis on the Caribbean] (Lecture).
- Heitmüller F. (14 July 2022), The BEPS Minimum standards and the EU list of non-cooperative jurisdictions (Lecture): EuroScience Open Forum 2022. Session "Tax Justice in Europe and Beyond".
- Cubillos González J., Heitmüller F. & Mosquera Valderrama I.J. (23 June 2022), Toolkit for the design and effective Implementation of Domestic and International General Anti-Avoidance Rules (Lecture).
- Heitmüller F. (21 April 2022), Do international policy standards help countries in the Global South fight international tax avoidance? (Lecture): ECPR Joint sessions, workshop on “Taxation, State Capacity, and Accountable Rule”, 20-21 April 2022.
- Heitmüller F. (23 March 2022), Towards legitimacy in global tax governance? (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 5.
- Heitmüller F. (23 March 2022), Visualizing the minimum tax (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 5.
- Heitmüller F. (16 March 2022), Investment attraction through the tax system: competition, cooperation or harmonization? (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 4.
- Heitmüller F. (23 February 2022), Taxation of the digital economy and forum shopping (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 3.
- Heitmüller F. (2 February 2022), The evolution of global tax governance (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 1.
- Cubillos González J., Heitmüller F., Mosquera Valderrama I.J. & Inter-American Center of Tax Administrations (CIAT) (2022), Juego de Herramientas para el Diseño y la Aplicación Efectiva de Normas Generales Anti-Abuso Nacionales e Internacionales. Panamá: Centro Interamericano de Administraciones Tributarias - CIAT.
- Cubillos González J., Heitmüller F., Mosquera Valderrama I.J. & Inter-American Center of Tax Administrations (CIAT) (2022), Toolkit for the design and effective implementation of domestic and international general anti-avoidance rules. Panamá: Inter-American Center of Tax Administrations (CIAT).
- Heitmüller F. (22 November 2021), Measuring treaty shopping exposure over time (Lecture). ICTD Tax Treaty Workshop.
- Heitmüller F. (1 October 2021), The power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies (Lecture). Leiden University: Global Tax Symposium PhD Seminar.
- Cubillos González J. & Heitmüller F. (21 September 2021), Presentation of the general anti-avoidance rules toolkit: (Kit de herramientas para la aplicación de las normas generales antiabuso nacionales e internacionales) (Lecture): CIAT (Inter-American Center of Tax Administrations) IV Technical Meeting.
- Cubillos González J., Heitmüller F. & Mosquera Valderrama I.J. (2021), Multilateral cooperation in international tax law. In: Hosli M.O., Garrett T., Niedecken S. & Verbeek N. (Eds.) The Future of Multilateralism: Global Cooperation and International Organizations. Lanham, Md.: Rowman & Littlefield Publishers / Rowman & Littlefield International. 235-255.
- Heitmüller F. (10 June 2021), Are G7 countries doing developing countries a favour when levying global minimum taxes?. GLOBTAXGOV Blog. [blog entry].
- Heitmüller F. & Mosquera Valderrama I.J. (2021), Special economic zones facing the challenges of international taxation: BEPS Action 5, EU Code of Conduct, and the future, Journal of International Economic Law 24(2): 473-490.
- Heitmüller F. (18 March 2021), Implementation of the country-by-country reporting exchange system: Obstacles to data access and use (Lecture): CORPTAX/GLOBTAXGOV Virtual Workshop on Country-by-Country Reporting.
- Heitmüller F. (1 March 2021), The power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies (Lecture): Graduate Student International Political Economy (GSIPE) Workshop series.
- Heitmüller F. (9 February 2021), Practical Implementation of the Base Erosion and Profit Shifting project in the Global South (Lecture): IBFD Doctoral Meeting of Researchers in International Taxation (DocMIT).
- Heitmüller F. (14 January 2021), The power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies (Lecture): Lisbon International and European Tax Law Seminars.
- Heitmüller F. (5 June 2020), Corporate income taxation and COVID-19 – time to think about a European tax?. Leiden Law Blog / GLOBTAXGOV blog. [blog entry].
- Cubillos González J. & Heitmüller F. (2020), Reforma de beneficios tributarios en Colombia: Expectativas y Desafios.
- Cubillos González J. & Heitmüller F. (2020), Seminario virtual: Incentivos Fiscales en Iberoamérica en Tiempos de COVID19: resumen.
- Heitmüller F. & Cubillos González J. (2020), Virtual seminar: Tax Incentives in Developing Economies in Times of COVID19: Summary.
- Mosquera Valderrama I.J. & Heitmüller F. (2019), Corporate Tax, Digitalization and Globalization. WEF – Platform for Shaping the Future of Trade and Global Economic Interdependence: white paper. Cologny / Geneva: World Economic Forum.
- Heitmüller F. (16 October 2019), El estándar mínimo del Instrumento Multilateral y la sociología: análisis preliminar en Colombia. Bogotá, Colombia. [lecture].
- Heitmüller F. (12 September 2019), The political economy of BEPS implementation in the developing world. Leiden. [lecture].
- Heitmüller F. (19 July 2019), A reflection on the ATI/ITC Tax and Development Conference 2019. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Grant A. & Heitmüller F. (2019), How countries learn to tax; Complexity, legal transplants and legal culture, 25 February to 1 March 2019: Workshop report.
- Grant A. & Heitmüller F. (18 January 2019), Tax and Development: Topics for Discussion. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Heitmüller F. (23 November 2018), Are clubs still the right place to deal with the great problems of our time? – Insights from the conference “G20 @ 10”. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Heitmüller F. (13 November 2018), Pathways to Global Tax Governance and the Multidisciplinary Approach. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Heitmüller F., Harari M. & Meinzer M. (2018), Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance: Tax Justice Network.
- Heitmüller F. (2017), "Our tax system should be…" – Tracing the evolution of norms guiding tax policy. Global Tax Justice at a Crossroads 5 July 2017 - 6 July 2017.
- Consultancy on different activities of the organization in the area of international tax