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.

The EUTAXGOV Chair will address the EU Standard of Tax Good Governance. This Standard has been introduced in 2008 by the ECOFIN Council with a view to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid, and concluded…

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.

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.

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.

This article explores levels and patterns of legitimacy beliefs with respect to multistakeholder global governance at ICANN. From a large and systematic evidence base, Jongen & Scholte have found that ICANN has strong legitimacy underpinnings among its staff and board, as well as quite uniformly moderate-to-high…

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

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?.

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

Political Scientist Gisela Hirschmann (Leiden University) asks how international organisations can be compelled to comply with respect human rights. She finds that this is done through ‘pluralist accountability’: external third parties such as courts, NGOs, or regional organisations holding international…

Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made taxation a major topic of public debate. Learn more about this in the new minor Tax and Society: Building a Sustainable and Fair Tax System.

In this journal article, Dr. Joris Larik and Dr. Richard Ponzio put forward a broad-based pandemic recovery agenda that goes hand in hand with institutional reforms at the global level.

On 15 March 2023, the GLOBTAXGOV team at Leiden Law School met with the Inter-American Center of Tax Administrations (CIAT) to explore opportunities for cooperation, to discuss the needs of tax administrations in the field of international taxation and evaluate ongoing projects and new initiatives where…

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…

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.

Jan Aart Scholte, Professor Global Transformations and Governance Challenges, is a co-author of this book that offers the first full comparative study of citizen and elite legitimacy beliefs toward global governance.

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.

There are three institutes at the Faculty of Governance and Global Affairs:

This article investigates the sources of legitimacy in multistakeholderism as a major alternative approach to intergovernmental global governance.

We are very happy to welcome you to spend a semester or year studying with us in the Faculty Governance and Global Affairs. Here you will find practical information on studying with Leiden University College, the Institute of Security Studies and Global Affairs, and the Institute of Public Administr…

The Faculty of Governance and Global Affairs

Courses EU Tax Governance (EUTAXGOV).

On 22 February, Elody Hutten defended the thesis 'Tax Professionals Under Societal Pressure: A Dutch Case Study on Responses to BEPS'. The doctoral research was supervised by Henk Vording en Jan Vleggeert.

In order to solve problems such as the refugee crisis, countries must work together at international level. This requires big changes in the way in which states make and implement policy. Leiden researchers analyse these changes and advise policymakers on best practices.

Welcome to Leiden University's Global Transformations and Governance Challenges (GTGC) programme!

Knowledge that benefits society is the domain of the Faculty of Governance and Global Affairs (FGGA). FGGA provides high-quality interdisciplinary education on and research into social and governance issues such as terrorism, organisation of public administration, climate change and economic crises.

On 12 March, Frederik Heitmüller defended the thesis 'Combatting tax avoidance, the OECD way? The impact of the BEPS Project on developing and emerging countries’ approach to international tax avoidance'. The doctoral research was supervised by Madeleine Hosli and Irma Mosquera Valderrama.

The research group Diplomacy and Global Affairs focuses on international diplomacy, international organisation, global, transnational, multi-level and comparative governance. Among key research topics are the European Union and the United Nations, EU current enlargement policy, rule of law in the EU,…

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…

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.

Technological advances have an impact on our daily lives. They have also been employed by governments to manage border security, especially at controversial border crossings. Fences, heat sensors, heat cameras, drones and other hi-tech equipment that are currently being tested collectively produce a…

Are you curious of how the university and the faculty work? Read more about that on this page.

On 13 January 2022, Pie Habimana defended the thesis 'Harmful Tax Competition in the East African Community'. The doctoral research was supervised by Prof. H. Vording and Prof. S.C.W. Douma (UvA).

After decades in which autocracies were marginalised in most IOs, the rise of China, Russia’s increasingly autocratic turn, and the rising importance of powers such as hybrid regimes have produced a new reality in which various non-liberal states are increasingly present and assertive in IOs. The strategies,…

Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…

Together@FGGA – Together towards a safe, inclusive and balanced work environment

Human Rights at Risk brings together social scientists, legal scholars, and humanities scholars to analyze the policy challenges of human rights protection in the twenty-first century.

The idea of global governance and trust in international institutions are apparently getting into deep water. But is there a legitimacy crisis? Not according to international élites, as Jan Aart Scholte (Leiden University), Soetkin Verhaegen (Maastricht University) and Jonas Tallberg (Stockholm University)…

How does governing work today, and how does society handle pressing challenges in ways that are democratic, effective, fair, peaceful, and sustainable?

The Summer School ‘The European Union, the United Nations and Global Governance’ will focus on a range of topics relevant to interactions between the European Union (EU) and the United Nations (UN) and the EU’s role within current patterns of global governance.

Madeleine O. Hosli, Professor of International Relations, wrote this book in which she analyses the complex relations between the European Union (EU) as a regional organization and the United Nations (UN) as an international, global governance institution.

This article discusses the degree of independence that is required for national human rights institutions to function successfully.

Drawing on insights from past and contemporary scholars and world leaders, the report explores the concepts of a new social contract, a new global deal, and networked and inclusive multilateralism introduced recently by Secretary-General António Guterres to help the United Nations better grapple with…

Are you thinking about studying Law and Society? Learn more and watch the videos.