2,105 search results for “tax law” in the Public website
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Tax Law
The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.
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International 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.
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Tax Law (LL.M.)
The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.
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Tax Law (LL.B.)
Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.
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Courses
Courses EU Tax Governance (EUTAXGOV).
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Institute of Tax Law and Economics
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…
- Institute of Tax Law and Economics
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A New Model of Global Governance in International Tax Law Making (GLOBTAXGOV).
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.
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Judith Reijnen
Faculteit Rechtsgeleerdheid
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Rex Arendsen
Faculteit Rechtsgeleerdheid
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Mohamed Maatoug
Faculteit Rechtsgeleerdheid
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Rens Pieterse
Faculteit Rechtsgeleerdheid
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Tanja Bender
Faculteit Rechtsgeleerdheid
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Arnaud Booij
Faculteit Rechtsgeleerdheid
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Jan Vleggeert
Faculteit Rechtsgeleerdheid
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Dirk Broekhuijsen
Faculteit Rechtsgeleerdheid
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Jaap van den Berge
Faculteit Rechtsgeleerdheid
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Residence in Tax Treaties
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.
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Esther Huiskers-Stoop
Faculteit Rechtsgeleerdheid
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Federica Casano
Faculteit Rechtsgeleerdheid
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Tax and Society: Building a Sustainable and Fair Tax System
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.
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A multilateral tax treaty
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.
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Limits of Tax Jurisdiction
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?.
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Martijn Nouwen
Faculteit Rechtsgeleerdheid
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Multinationals and taxes
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…
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Aad Rozendal
Faculteit Rechtsgeleerdheid
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Matthijs Appelman
Faculteit Rechtsgeleerdheid
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EU Tax Governance (EUTAXGOV)
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…
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Frans Sonneveldt
Faculteit Rechtsgeleerdheid
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Bianca de Kroon
Faculteit Rechtsgeleerdheid
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A global tax treaty
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.
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New co-publication by Christa Tobler in the field of European tax law
The article deals with the influence of the Agreement on the Free Movement of Persons between Switzerland and the EU on the international tax separation, more specifically on the tax separation of tax deductions for natural persons.
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Data science for tax administration
In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.
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Marleen Waaijer-Linders
Faculteit Rechtsgeleerdheid
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Harmful Tax Competition in the East African Community
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).
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Laurens van Apeldoorn
Faculteit Rechtsgeleerdheid
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Law
The Faculty of Law has five institutes:
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What you need to know about tax avoidance
Before he became Minister of Finance, CDA leader Wopke Hoekstra invested for years in a shell company in the Virgin Islands. This has been revealed in leaked documents known as the Pandora Papers. How exactly does tax avoidance work? And are there other options? Tax lawyers Jan Vleggeert and Tanja…
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Tax Professionals Under Societal Pressure
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.
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Irma Mosquera Valderrama
Faculteit Rechtsgeleerdheid
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‘Worldwide solution for tax evasion not yet in sight’
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.…
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Jurian Lock
Faculteit Rechtsgeleerdheid
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The Interpretation of Plurilingual Tax Treaties
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.
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Combatting tax avoidance, the OECD way?
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.
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GLOBTAXGOV team meets Inter-American Center of Tax Administrations
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…
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Anneke Monsma
Faculteit Rechtsgeleerdheid
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The international tax system as a complex system
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…
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From Tax Havens to Tax Justice
On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.
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Residence in Tax Treaties
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.
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Law
The Faculty of Law