How do, or don’t, multinationals pay their taxes? Learn all about this in the new online course given by Leiden University’s Department of Tax Law: 'Taxation of Multinationals for Everyone'. This free course builds on the success of the award-winning 'Rethinking International Tax Law' course.

Tech company Uber uses various tricks via the Netherlands to avoid paying tax on its profits. A $16 billion inter-company loan from Singapore has prompted questions with experts claiming the loan is not under arm’s length terms. MEP Paul Tang wants Brussels to investigate.

If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.

In the podcast Het Geldspoor, Professor of Tax Law Jan van de Streek speaks about the profession of tax advisers. 'Tax consultants should take a firmer stance more often’, says Van de Streek.

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.

The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.

Leiden University has a long tradition of collaboration with international partners. The Leiden University Global Fund (LUGF) was established in 2024 to encourage more such successful and strategic partnerships. This fund helps staff take their international activities to the next level.

Under #TheCode European media report about Martijn Nouwens’s research on the secretive EU Code of Conduct Group which is tasked with tackling harmful tax competition in Europe. The stories expose to the wider public for the first time how this diplomatic high-level working group of EU Member States…

Finance

Der Spiegel reports about the planned reform of the EU Code of Conduct aimed at tackling harmful tax practices of EU Member States. A reform is urgently needed to tackle remaining forms of tax competition, which cost EU countries billons of euros every year.

Finance, Human resources

If the Netherlands wants to change its reputation as a tax haven, it must do more according to Professor of Tax Law Jan van de Streek on American news site Bloomberg.

Global challenges require global governance answers. For that reason, between 5 and 7 June, the interdisciplinary research programme Global Transformations and Governance Challenges (GTGC) has selected 'Emerging trends in global governance' as the theme of its annual conference. Researchers, students…

The Summer School will take place from 14-25 June 2021 and welcomes Master-level and PhD-level students who are interested in learning more about the interactions between the EU and the UN and the EU’s role within current patterns in global governance.

In the late 19th century, the Dutch government introduced a tax system in the Dutch East Indies, with the intention of transforming the colony into a modern state. PhD student Maarten Manse wrote his thesis on this development and discovered how grandiloquent colonial ideals became bogged down in daily…

Inspectors at the Dutch Tax and Customs Administration can require people to provide more information relating to their tax returns. Esther Huiskers-Stoop from the Tax Law department investigated the rules in place to protect us when we are required to provide information to the tax authorities.

Leiden University receives funding from several external sources, although most of its funding comes from the government. This is termed the first stream of income. Together, government funds and the tuition fee form the first stream of income.

By making use of artificial tax arrangements via the Netherlands and other countries, corporations and wealthy individuals worldwide together manage to avoid paying $472 billion in tax.

Information provided by the Tax and Customs Administration is something that concerns every citizen. So it is not surprising that the Tax hotline receives around 10 million calls each year. The Benefits Affair emphasised the citizen’s perspective in communications with the Tax and Customs Administration.…

In het onderzoek van docent Martijn Nouwen wordt voor het eerst aan het grote publiek blootgelegd hoe de ‘geheime’ Europese Gedragscodegroep er niet in is geslaagd om verschillende vormen van schadelijke belastingconcurrentie uit te bannen.

From 7-9 June 2023 Global Transformations and Governance Challenges (GTGC) organises its second international conference in The Hague. Deadline for submissions: 15 February 2023.

Global Transformations and Governance Challenges (GTGC) will hold its first international conference on 8-10 June 2022 in The Hague. Deadline submissions: 22 April 2022.

Finance

Recently, Johan Christensen, Assistant Professor at the FGGA, contributed to the commentary series on technocracy and democracy in global governance that is organised by the Global Governance Centre and the Albert Hirschman Centre on Democracy.

In 2021, Assistant Professor Tax Law Rens Pieterse published a biography about former professor in tax law H.J. Hofstra. Dutch magazine ‘Het Register’ did an extensive spread on Pieterse, his writing and other activities.

A team of researchers based at Leiden has taken over the editorship of the journal Global Governance: A Review of Multilateralism and International Organizations. For the first time, the journal will now be based outside the United States. The new Editor-in-Chief, Associate Professor Alanna O'Malley…

Inaugural lecture

That the tax authorities are allowed to impose taxes is widely known. What is less well known is when the tax authorities must impose taxes. And what to do when one set of regulations requires the tax authorities to impose taxes while other regulations prevent them from doing exactly that? Vergouwen’s…

Rewarding good behaviour, instead of punishing it – a proven pedagogical method. Would it also work in tackling tax avoidance? This question sparked the interest of PhD candidate Josephine van der Have. Her research investigates the potential of a trademark for fair taxation.