Jan Rouppe van der Voort
Dual PhD candidate/guest
Working title: 'Is tax planning a desirable or objectionable activity for the proper functioning of the rule of law? Dual PhD candidate at Leiden University Dual PhD Centre.
At Leiden University I’ve been awarded a Master degree in Dutch Law, Civil Law, in 1983 and a Master degree in Philosophy of Law in 2008. I’ve been active as a solicitor in the field of Intellectual Property and Criminal Law and, more recently, focused on International Tax with the structuring and exploitation of international (intellectual) property rights. Subsequently, my research question developed into ‘Does a thoroughly founded (moral) relation between property and tax exist in such a way that the first cannot exist without the other and, if doing so, has the tax payer the possibility to act as a moral agent regarding his own tax liability, i.e. is there room for tax planning resulting in an optimization of the taxpayer’s overall tax expense, without this activity being characterised as evasion’.
No relevant ancillary activities