404 search results for “principal of taxation” in the Public website
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Jan van de StreekFaculteit Rechtsgeleerdheid
j.l.van.de.streek@law.leidenuniv.nl | +31 71 527 7840
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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…
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Taxation of Virtual Currencies
Virtual currency is a new phenomenon. There is still uncertainty regarding its operation, status and legal consequences.
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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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Promise, Pretence and Pragmatism: Governance and Taxation in Colonial Indonesia, 1870-1940
On 2 Juni 2021, Maarten Manse defended his thesis 'Promise, Pretence and Pragmatism: Governance and Taxation in Colonial Indonesia, 1870-1940'. The doctoral research was supervised by Prof. R. Arendsen.
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Taxation of Cross-border Inheritances and Donations
On 3 June 2021, Vassilis Dafnomilis defended his thesis 'Taxation of Cross-border Inheritances and Donations'. The doctoral research was supervised by Prof. F. Sonneveldt and Prof. S. Douma (UvA).
- Institute of Tax Law and Economics
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Principal algebraic actions of the discrete Heisenberg group
Promotor: Prof.dr. W.T.F. den Hollander, Prof. dr. E.A. Verbitskiy
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Moving Romans. Urbanisation, migration and labour in the Roman Principate
To what extent was labour-induced migration important to the functioning of the towns and cities of Roman Italy?
- Courses
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Moving Romans. Migration to Rome in the Principate.
Moving Romans offers an analysis of Roman migration by applying general insights, models and theories from the field of migration history.
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Fiscal Policy and the Long Shadows of History
In this paper, Kantorowicz aims to track the persistent effect of former partitioning borders on property tax rates in Poland.
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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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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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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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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
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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Lecturing
The following lectures/courses are given in the framework of the EU Jean Monnet Chair EUTAXGOV at Leiden University. Topic of this Jean Monnet Chair: EU Tax Governance and International Tax Law Making by the EU.
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Belastingbudget
On 4 March 2021, Michiel Spanjers defended his thesis 'Belastingbudget'. The doctoral research was supervised by Prof. J.P. Boer and Prof. H. Vording.
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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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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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Output and contributions
This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.
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About this minor
Taxation is crucial to addressing many of the most pressing societal challenges today. Adapting to climate change, achieving the UN Sustainable Development Goals, controlling income and wealth inequality and fostering resilient democracies: none of these can be achieved without fair and sustainable…
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Presentations
Presentations related to this chair.
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Basis for legislation
Globalisation leads to more contradictions between national and international tax norms. It therefore seems necessary to revise the fiscal legislation. This is not only due to the problem posed by multinationals, but also to changing norms regarding tax burden distribution. Fundamental research on the…
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On the computation of norm residue symbols
An algorithm is discussed to compute the exponential representation of principal units in a finite extension field F of the p-adic rationals.
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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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Egbert JongenFaculteit Rechtsgeleerdheid
e.l.w.jongen@law.leidenuniv.nl | +31 71 527 7819
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Edmund HayesFaculty of Humanities
e.p.hayes@hum.leidenuniv.nl | +31 71 527 4692
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Laurens van ApeldoornFaculteit Rechtsgeleerdheid
l.c.j.van.apeldoorn@law.leidenuniv.nl | +31 71 527 5887
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Demise of the domain. The financial troubles of fifteenth century, Low Countries princes
How did changes in the composition and exploitation of princely domains in various principalities of the Low Countries influence the development of ‘modern’ public finance systems, including the notion of public debt?
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Martijn NouwenFaculteit Rechtsgeleerdheid
m.f.nouwen@law.leidenuniv.nl | +31 71 527 7840
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De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers
On 14 November 2019 Niek Schipper defended his thesis 'De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers'. The doctoral research was supervised by Prof. S.C.W. Douma and Prof. J.P. Boer.
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Events
Events related to EUTAXGOV.
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Maarten van 't RietFaculteit Rechtsgeleerdheid
m.van.t.riet@law.leidenuniv.nl | 071 5271571
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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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Anneke MonsmaFaculteit Rechtsgeleerdheid
a.p.monsma@law.leidenuniv.nl | 071 5272727
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People and Projects
Our team consists of the following members.
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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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Formation of Islam: Topics
The FOI project has a number of topics it aims to investigate. These are: State, Economy, Culture and Papyri. You will find links to bibliographies on this page.
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Contact
Contacts
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Colonialism Inside Out: Everyday Experience and Plural Practice in Dutch Institutions in Sri Lanka (c. 1700-1800)
Colonialism Inside Out: Everyday Experience and Plural Practice in Dutch Institutions in Sri Lanka (c. 1700-1800)
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Advances in Survival Analysis and Optimal Scaling Methods
This thesis is based on five papers on several topics.
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Law
The Faculty of Law has five institutes:
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Contact
Visiting address
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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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Indigenous Peoples, Counter-Mapping, and the Promises of Decolonial Taxation
VVI Research Meetings 2023-2024
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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…
- Stem Cell Technology for Microphysiological Modeling
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Uyt saecke des doots
In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constru…