The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.

Loopholes in international tax legislation contribute to the misuse of tax rules by multinationals. Leiden University legal experts investigate how the complex national and international tax rules can be made more consistent in order to create a better tax system.

The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.

Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.

The Institute of Tax Law and Economics at Leiden Law School has three departments: the Department of Tax Law, the Department of Economics and the Department of Business Studies. The Institute brings together research and teaching at the point at which, on the one hand, law and, on the other, fiscal…

Assessing the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax law-making.

Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.

Jan Vleggeert is a tax specialist with an independent and critical voice in the debate on tax avoidance by multinationals. His appointment commenced on 1 October 2019.

On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.

On 12 and 13 September 2019, the Institute of Tax Law and Economics from Leiden University hosted 29 PhD researchers from around the world to engage into collective discussions at the Multilateral Cooperation in International Tax Law seminar.

On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.

In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…

How do tax treaties have to be explained and implemented, and what role does the supranational regulatory process play in this? Which objectives are meant to be used in establishing tax regulations and to what extent are such legislative practices undertaken in a goal-oriented manner?.

Jan van de Streek is a tax scholar who conducts research into the taxation of multinationals. His appointment will commence on 1 January 2021.

In the last week of January, Prof. Rex Arendsen and PhD candidate Maarten Manse of the Department of Tax Law at Leiden Law School, taught an ‘Intensive Course on Tax Law' at the Gadjah Mada University (UGM) in Yogyakarta. This week of lectures illustrates the fruitful cooperation between both univer…

Multinationals use loopholes in the tax treaties between different states. A possible solution would be to eliminate all these loopholes in one go by creating a central global treaty. Leiden researchers are investigating whether this kind of mega-treaty is feasible.

The Faculty of Law has five institutes:

In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.

Too often, tax scholars have a dual role: advising the government on legislation, while at the same time helping companies to pay as little tax as possible. This needs to change according to Bart Snels, a member of parliament for Dutch GreenLeft party.

When moving to The Netherlands, it is important to know whether you are considered a resident tax payer or non-resident tax payer. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.

When moving to The Netherlands, it is important to know whether you are considered a resident tax payer or non-resident tax payer. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.

Three students are still in the race for the ECHO Loyens & Loeff Law & Tax Award 2019, two of them are students at Leiden Law School.

Hardly anyone likes paying tax. That's true for private citizens, but also for many multinationals. To maximise their profit, some companies stash their income in tax havens. How exactly does that work? And are there other options? Tax lawyers Jan Vleggeert and Tanja Bender explain.

Professor Sjoerd Douma has been named the top lecturer on Coursera, the best-known platform for online courses. Students gave him an average score of 9.8 - almost unheard of for a lecturer in International Tax Law.

The Panama Papers and Paradise Papers provide evidence that companies and individuals are evading tax on a large scale. Worldwide tax agreements can put a stop to this. But for the time being a treaty that will address the problem at its root is not in sight, in the opinion of legal expert Dirk Broekhuijsen.…

On 10 October 2018, Richard Resch defended his doctoral thesis 'The Interpretation of Plurilingual Tax Treaties'. The doctoral research was supervised by Prof. mr. C. van Raad.

Het team van vier studenten fiscaal recht heeft zich geplaatst voor de finale van de meest prestigieuze wereldwijde pleitcompetitie op het terrein van internationaal en Europees belastingrecht.

The Netherlands must introduce a lower limit for tax on profits to prevent major multinationals not paying tax on a structural basis.

Leiden Business Law student Raz Ahmad has won the ECHO Loyens & Loeff Law & Tax Award 2019. The ECHO Awards are presented each year to excellent students in higher education with a non-western background.