Promotor: Prof.dr. B.R. Katzy, Prof.dr. H.J. van den Herik, Prof.dr. G.H. Baltes (University of Applied Sciences Konstanz)

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 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 today's volatile market environments, companies must be able to continuously innovate. In this context, innovation does not only refer to the development of new products or business models but often also affects the entire organization, which has to transform its structures, processes, and ways of…

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…

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.

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?.

More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.

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

The research group Corporate Governance and Strategy investigates how, with whom and for whom a firm/corporation creates/captures value, in order to inform practice and rule makers about governance issues. By focusing on the dual character of the firm as an entity by itself but also consisting of stakeholders,…

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

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.

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.

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.

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

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…

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

Courses EU Tax Governance (EUTAXGOV).

On 29 June 2017, Doris Dull-Zessner defended her PhD dissertation “Value Congruence in a Multinational Corporation”. The supervisors are Professor J.A.A. Adriaanse and Professor J.I. van der Rest.

For many years, human rights have been considered a playing field in which states were the most important actors. In the present day society, this has changed as a consequence of globalization and the rise of multinational enterprises (MNEs). Protection of fundamental labor rights in global supply chains…

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 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.

This PhD project analyses the politics and aesthetics of depictions of torture in American and European ‘war on terror’ films.

Very generally speaking, this study aims at questioning and re-defining the mind-body epistemic problem within contemporary dance and art culture.

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).

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…

There is a growing conflict between the US and the EU about the investigation by the Commission under the EU State aid rules into so called

On 1 April 2020, Ivan Romashchenko defended his thesis 'Related Party Transactions and Corporate Groups: When Eastern Europe Meets the West'. The doctoral research was supervised by Prof. S.M. Bartman en Prof. A. Radwan (Kaunas, Lithuania).

On 24 juni 2021, Jing Zhang defended his thesis 'The Rationale of Publicity in the Law of Corporeal Movables and Claims'. The doctoral research was supervised by Prof. H.J. Snijders and J.A. van der Weide.

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

Online data breaches are recurrent and damaging cyber incidents fors organizations worldwide. This study examines how organizations can effectively mitigate reputational damages in the aftermath of data breaches by hacking, through situational crisis communication strategies.

On the 14th December 2016, Steven L. Schwarcz, Stanley A. Star Professor of Law and Business at Duke University School of Law gave the thirteenth Hazelhoff Guest Lecture. Professor Schwarcz questioned the often-heard assumption that systemically important financial institutions engage in excessive…

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.

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.