961 search results for “tax treaties” in the Public website
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GLOBTAXGOV team and CIAT launch general anti-avoidance rule toolkit
The launch of the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules' generates strong interest among tax administrations.
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CIAT and GLOBTAXGOV publish general anti-avoidance rule toolkit
The Inter-American Center of Tax Administrations CIAT and the GLOBTAXGOV project have published the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules'.
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Dutch benefits department has ‘crossed the line’ once again
The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.
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Events
Events related to EUTAXGOV.
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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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Trade, Investment and Labour: Interactions in International Law
On 21 February 2019, Ruben Zandvliet defended his thesis 'Trade, Investment and Labour: Interactions in International Law'. The doctoral research was supervised by Prof. dr. N.J. Schrijver.
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A Commentary on the United Nations Convention Against Corruption
This commentary on the United Nations Convention Against Corruption discusses each provision of the treaty, traces the provisions’ drafting history, and explores their implementation in domestic legal systems.
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The successful ILS Lunch Seminar of November in hindsight
On Thursday 8 November, the ILS Lunch Seminar of November took place. Philippe van Gruisen and Almut Breuer, Assistant Professors at the Institutes of Economics and Tax Law at Leiden Law School, presented their current research.
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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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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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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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Research
The progression of EU law: Accommodating change and upholding values Coordinator: Dr. Moritz Jesse
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Harmful Tax Competition in the East African Community
PhD defence
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Hepke Bos
Faculteit Rechtsgeleerdheid
h.s.j.bos@law.leidenuniv.nl | +31 71 527 2727
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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).
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Contact
Do you have any questions about the minor Tax and Society? Please contact us!
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The more the better? The complementarity of United Nations Institutions in the fight against torture
This article devises a framework to assess the degree to which human rights bodies provide duplicating or contradicting recommendations to States. Focusing on the case of torture, it creates an original database of recommendations delivered to 14 countries in the years 2012–2016. Results show that duplications…
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The European Union in the annual United Nations General Assembly Debates
Madeleine O. Hosli & Jaroslaw Kantorowicz analyze EU states' foreign policy divergence at the UN General Debate, assessing if Lisbon Treaty reforms increased EU cohesion or if states maintain distinct positions.
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Sustainability in education
The university aims to expose all students to sustainability topics and issues that are relevant to their field during their time studying here. Students are educated to become academic professionals with the necessary knowledge and skills to contribute to the sustainability transition.
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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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EU Chair Holder
Irma Johanna Mosquera Valderrama is Full Professor Global Tax Governance, EU Holder Jean Monnet Chair EUTAXGOV at Leiden Law School (Leiden University), the Netherlands and Lead Researcher of the European Research Council (ERC) Funded Project – GLOBTAXGOV.
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Separate and holistic solutions to the problems of cross-border death and gift taxation
The response of international organizations to the problems of cross-border death and gift taxation needs to be revisited, according to PhD candidate Vassilis Dafnomilis. PhD defence on 3 June 2021.
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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…
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Self-employed workers uneasy about approach to sham self-employment
The Dutch Tax and Customs Authority is planning to start enforcing income tax and contribution obligations again following a moratorium lasting several years. The tax authority is doing this in a move to combat sham self-employment; a dossier that continues to be a huge obstacle for the Dutch House…
- Guest lecture: The United Nations human rights treaty body system
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Student Fiscaal recht organiseert gastcollege staatssecretaris Van Rij over belastingrecht en duurzaamheid
Voormalig demissionair staatssecretaris van Fiscaliteit en Belastingdienst Marnix van Rij gaf op 17 juni in samenwerking met universitair docent Esther Huiskers-Stoop een gastcollege over belastingrecht en duurzaamheid. Deze lezing werd op initiatief van student Darya de Wilt georganiseerd.
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The Progression of EU law [PEUL]: Accommodating change and upholding values
What are the institutional dynamics of the adoption of internal market legislation?
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Project 'Decision-Making in the European Union Before and After Lisbon' (DEUBAL)
As a research project between four Jean Monnet Chairs - two located in Europe, one in Canada and one in the U.S. -- the project DEUBAL has been approved in 2010 for co-financing by the European Commission. DEUBAL aims to study changes in European decision-making due to the Lisbon Treaty, by a combination…
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Contact
Contacts
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Play by the rules? : coordination of EU sustainable development policies and the importance of the politico-legal context
There is an increasing amount of attention on EU and its Member States contributions to implementation of two landmark agreements: the Paris Climate Agreement and the UN Agenda 2030 with Sustainable Development Goals (SDGs). Absent from the current literature is an analysis of the political effect of…
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Surge in bankruptcies inevitable despite Covid-19 relief measures
The extension of the Dutch government’s Covid-19 relief measures for businesses has ensured that in the last six months of 2020 the number of bankruptcies was at an all-time low. However, according to the Bijzonder Beheer Barometer (special risk management barometer) an initiative of PwC and the Department…
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Waarom internationale belastingsystemen inclusiever moeten worden
Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.
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Lecture by Thomas Grano
Lecture, Com(parative) Syn(tax) Series
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International PhD candidates
If you wish to come to the Netherlands, there are certain immigration procedures you need to follow. Leiden University can apply for a visa and residence permit on your behalf.
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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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Budget Incidence Fiscal Redistribution Database
Leiden Budget Incidence Fiscal Redistribution Database (2011), assembled by Chen Wang and Koen Caminada (Version 1, August 2011), presents the disentanglement of income inequality and the redistributive effect of social transfers and taxes in 36 LIS countries for the period 1970-2006.
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Tax professionals under societal pressure
PhD defence
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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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Jan van de Streek: ‘Koopkrachtreparatie is razend ingewikkeld’
De coalitie houdt woensdag en donderdag topoverleg over de koopkrachtdaling van 6,8%. Het kabinet wil deze ongekende koopkrachtval compenseren, maar hoe kan dat effectief en enigszins betaalbaar?
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Lecture by Fábio Bonfim Duarte
Lecture, Com(parative) Syn(tax) Series
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Lecture by Gert-Jan Schoenmakers
Lecture, Com(parative) Syn(tax) Series
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Lecture by Jenneke van der Wal
Lecture, Com(parative) Syn(tax) Series
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Lecture by Richard Kayne
Lecture, Com(parative) Syn(tax) Series
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Rent Subsidy
Rent Subsidy is a tax refund provided by the Dutch Government, to people who rent a room or a house but don’t have a sufficient income. The rooms in the Anna van Buerenplein qualify for rent subsidy. The amount of money that students receive depends on their apartment size, the rent amount, and the…
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Education
Within the Leiden Law School, the section notarial law teaches in a number of courses in the bachelor program as well as in all courses in the master program notarial law.
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Het Unierechtelijke verdedigingsbeginsel
On 18 November 2021, Anneke Keulemans defended the thesis 'Het Unierechtelijke verdedigingsbeginsel'. The doctoral research was supervised by Prof. J.P. Boer and Prof. A.O. Lubbers.
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How to finance green investments? The role of public debt
This article argues that opposition to government green investments is conditional on the method of financing.
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Labour law (LL.M.)
Arbeidsrecht (labour law) is a specialisation within the master’s programme Rechtsgeleerdheid (Law) at Leiden Law School, Leiden University's renowned faculty of law.
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Beyond the Myth of Westphalia: States, International Law, and the Monopolization of the Right to Wage War
States, we are told, have monopolized the legal right to wage war since the seventeenth century and this arrangement has provided some basic stability in international relations. But is this really true? This project challenges this classic account and opens the way for rethinking the contemporary laws…
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The application of the United Nations Convention on the Rights of the Child by national courts
On 3 December 2019, Meda Couzens defended her thesis 'The application of the United Nations Convention on the Rights of the Child by national courts'. The doctoral research was supervised by Prof. T. Liefaard and Prof. J.J. Sloth-Nielsen.