Laurens van Apeldoorn
Assistent Professor
- Name
- Dr. mr. L.C.J. van Apeldoorn
- Telephone
- 071 5275887
- l.c.j.van.apeldoorn@law.leidenuniv.nl
- ORCID iD
- 0000-0002-2302-5142
Laurens van Apeldoorn is an assistant professor of tax law at Leiden University.
More information about Laurens van Apeldoorn
Research
Laurens van Apeldoorn is an Assistant Professor of tax law at Leiden University. His research within the research programme ‘Limits of Tax Jurisdiction’ concentrates on the philosophical foundations of international taxation. He also has research interests in constitutional law and legal history.
Career
Previously he was an Assistant Professor of Constitutional Law and Legal Theory at the Open University, the Nederlands, and an Assistant Professor of Philosophy at Leiden University. He has been a fellow at the Netherlands Institute for Advanced Study, O’Brien Fellow in Residence at the Centre for Human Rights and Legal Pluralism, McGill University, and Visiting Professor at the Centre for Ethics, University of Toronto. He also held visiting appointments at the University of Montreal, King’s College London, and the University of Leuven.
Education
He holds an LL.B. in Law, an LL.M. in Private Law (cum laude), an LL.M. in Constitutional and Administrative Law (cum laude) and an M.A. in Philosophy (cum laude) from the University of Amsterdam, an M.Sc. in Philosophy and Public Policy (distinction) from the London School of Economics and Political Science, and a D.Phil. in Political Theory from the University of Oxford (Nuffield College).
Teaching
He lectures in the L.L.B. and L.L.M. tax law programmes and is the coordinator of the multidisciplinary minor Tax and Society.
Assistent Professor
- Faculteit der Rechtsgeleerdheid
- Tax Law and Economics
- Tax Law
- Tax Law
- Apeldoorn L.C.J. van (2026), Withholding tax arbitrage and the Principal Purpose Test. In: Fontana R., Hattingh J., Bender T., Pieterse R. & Rouwers R. (Eds.), decem lustra: Essays and Personal Reflections in honor of Kees van Raad. Leiden: International Tax Center. 33-40.
- Apeldoorn L.C.J. van (2025), Destination-based taxation, incentive compatibility and international justice. In: Lindsay I.K. & Mathew B. (Eds.), Fairness in international taxation. Oxford: Hart Publishing. 105-125.
- Broekhuijsen D.M. & Apeldoorn L.C.J. van (2025), International tax cooperation in a multipolar world, Intertax 53(1): 56-66.
- Apeldoorn L.C.J. van (2025), Het motiefvereiste bij de bestrijding van fiscale wetsontduiking, Weekblad Fiscaal Recht 2025(7579): 11-22 (WFR 2025/158).
- Broekhuijsen D.M. & Apeldoorn L.C.J. van (2024), De toets aan het internationaal gewoonterecht vermomt politieke rechtsopvattingen, NLFiscaal 2024: NLF-W 2024/20.
- Apeldoorn L.C.J. van (2024), Op de grens van de constitutie: over de aard en gelding van ongeschreven staatsnoodrecht, Tijdschrift voor Constitutioneel Recht 15(3): 167-189.
- Apeldoorn L.C.J. van (2023), The legal personality of foreign states in civil law: l’affaire Zappa and the bequest of the Marquise du Plessis-Bellière, Tijdschrift voor Rechtsgeschiedenis 91(3-4): 560-588.
- Apeldoorn L.C.J. van (2023), Hobbes on treason and fundamental law, Intellectual History Review 33(2): 183-203.
- Olsthoorn J. & Apeldoorn L.C.J. van (2022), "This man is my property": Slavery and political absolutism in Locke and the classical social contract tradition, European Journal of Political Theory 21(2): 253-275.
- Apeldoorn L.C.J. van (2022), Review of: Devereux M., Auerbach A., Keen M., Oosterhuis P., Schönand W. & Vella J. (2021), Taxing Profit in a Global Economy. Oxford: Oxford University Press. Economics and Philosophy 38(3): 513-519.
- Olsthoorn J. & Apeldoorn L.C.J. van (2022), The Value of Methodological Pluralism in the Study of Locke on Slavery and Absolutism: A Rejoinder to Felix Waldmann, Locke Studies 21(for 2021): 88-104.
- Christians A. & Apeldoorn L.C.J. van (2021), Tax Multilateralism via the OECD. In: Ateş L. & Englisch J. (Eds.), The Multilateral Instrument and Its Prospective Effects on the Turkish-German Double Tax Treaty: 3rd Turkish-German Biennial on International Tax Law. Istanbul: Onikilevha. 17-30.
- Christians A. & Apeldoorn L.C.J. van (2021), Tax Cooperation in an Unjust World. Oxford: Oxford University Press.
- Apeldoorn L.C.J. van (2021), Erkenning van internationale rechtspersonen in het Nederlandse privaatrecht, Nederlands Internationaal Privaatrecht 2021(2): 274-291.
- Apeldoorn L.C.J. van (2021), De privaatrechtelijke procesbevoegdheid van het Koninkrijk, Nederlands Tijdschrift voor Burgerlijk Recht 2021(3): 77-85 (NTBR 2021/10).
- Apeldoorn L.C.J. van (2021), Overheidsaansprakelijkheid voor Koninkrijkshandelen, Rechtsgeleerd Magazijn Themis 2021(2): 69-77.
- Apeldoorn L.C.J. van (2021), Hobbes on Property: Between Legal Certainty and Sovereign Discretion, Hobbes Studies 34(1): 58-79.
- Apeldoorn L. van & Passchier R. (2021), Netherlands. In: Barroso L.R. & Albert R. (Eds.), The International Review of Constitutional Reform 2020. Austin: Program on Constitutional Studies, University of Texas at Austin & International Forum on the Future of Constitutionalism. 212-214.
- Apeldoorn L.C.J. van, Daniëls S., Schaik B.M. van, Doomen J. & Passchier R. (2021), Modernisering van het staatsnoodrecht: Quick scan in opdracht van het Wetenschappelijk Onderzoek- en Documentatiecentrum. WODC Rapport no. 3272. Den Haag: WODC.
- Apeldoorn L.C.J. van (2019), A sceptic's guide to justice in international tax policy, Canadian Journal of Law and Jurisprudence 32(2): 163-183.
- Apeldoorn L.C.J. van (2019), Exploitation, international taxation, and global justice, Review of Social Economy 77(2): 163-183.
- Apeldoorn L.C.J. van (2019), On the person and office of the sovereign in Hobbes’ Leviathan, British Journal for the History of Philosophy 28(1): 2020.
- Apeldoorn L.C.J. van (2019), Hobbes on Evil. In: Nys T. & Wijze S. de (Eds.), Routledge Handbook of Evil. London: Routledge. 70-82.
- Apeldoorn L.C.J. van (2019), De aanhouder wint? Demonstratieve kampementen in het licht van de Grondwet en het EVRM, De gemeentestem (7494): 608-613.
- Apeldoorn L.C.J. van (2019), Do states have an entitlement to tax income arising in their territory?, British Tax Review 23(4): .
- Apeldoorn L.C.J. van & Douglass R. (2018), The European Hobbes Society, Hobbes Studies 31(2): 217-220.
- Christians A. & Apeldoorn L.C.J. van (2018), The OECD Inclusive Framework, Bulletin for International Taxation 72(4/5): 226-233.
- Apeldoorn L.C.J. van & Douglass R. (Eds.) (2018), Hobbes on Politics and Religion. Oxford: Oxford University Press.
- Christians A. & Apeldoorn L.C.J. van (2018), Taxing Income Where Value Is Created, Florida Tax Review 22(1): 1-39.
- Van Apeldoorn L.C.J. (2017), “The Nutrition of a Commonwealth:” On Hobbes’s Economic Thought. In: Bek-Thomsen J., Christiansen C.O., Gaarsmand Jacobsen S. & Thorup M. (Eds.), History of Economic Rationalities: Springer. 21-30.
- Apeldoorn L.C.J. van, Maas H. & Olsthoorn J. (2016), Science, Politics, and the Economy: the Unintended Consequences of a Diabolic Paradox, Erasmus Journal for Philosophy and Economics 9(1): iii-viii.
- Apeldoorn L.C.J. van (2016), International Taxation and the Erosion of Sovereignty. In: Dietsch P. & Rixen T. (Eds.), Global Tax Governance. Colchester: ECPR Press. 215-230.
- Apeldoorn L.C.J. van, Maas H. & Olsthoorn J. (Eds.) (2016), Erasmus Journal for Philosophy and Economics.
- Apeldoorn L.C.J. van (2016), BEPS, Tax Sovereignty and Global Justice, Critical Review of International Social and Political Philosophy 21(4): 478-499.
- Apeldoorn L.C.J. van (2015), Hobbes and the Scientific Study of the Human Mind, Archiv fuer Geschichte der Philosophie 97(3): 308–333.
- Apeldoorn L.C.J. van, Gribnau J.L.M. & Verbeek B. (2015), Rechtvaardigheid en belastingen; filosofie en fiscaliteit: verslag van een workshop, Weekblad Fiscaal Recht 2015(7080): 93-103 (WFR 2015/93).
- Apeldoorn L.C.J. van (2014), Rationality and Freedom in Hobbes’s Theory of Action, History of European Ideas 40(5): .
- Apeldoorn L.C.J. van (2013), Just War Theory. In: Hwang J. & Cerna L. (Eds.), Global Challenges: Peace and War. Leiden: Brill. 53-64.
- Apeldoorn L.C.J. van (2012), Reconsidering Hobbes’s Account of Practical Deliberation, Hobbes Studies 25(2): .