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.

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.

Mees Vergouwen heeft op 18 juni de dissertatieprijs van De Vereniging voor Belastingwetenschap gewonnen. Hij promoveerde in 2023 op een proefschrift over ‘botsende belastingregels’. De fiscalist kreeg de prijs voor het beste proefschrift van de afgelopen twee jaar.

Conference

How do we know what a quantum computer is good for when it hasn't been built yet? That's what PhD candidate Casper Gyurik investigated by combining two terms you often hear: quantum computing and machine learning.

The EU Return Directive gives migrants residing unlawfully in the European Union the option to leave voluntarily. This is to avoid detention and forced expulsion. But the directive is too vague and can lead to unfair procedures and even human rights violations, PhD candidate Christian Mommers conclu…

The Dutch Government would like to allow QR checks at work. Legal experts expect that employees who refuse could be dismissed.

Private businesses will probably soon refuse access to non-vaccinated persons in the near future. But this is more difficult when it comes to public amenities. Aart Hendriks, Professor of Health Law at Leiden Law School, contributed to an article in Dutch newspaper NRC saying that he anticipates that…

Hak, lawyer, international imagery law lecturer, and adjunct associate professor, talks about his PhD research on the use of images in international criminal prosecutions. He was a public prosecutor in Canada for over 30 years and dealt primarily with the prosecution of homicides and other major cri…

What once began as an assignment for a master’s course and continued as a master’s thesis, has now culminated in a substantial book. Or has it finished? Actually, for Hendrikx, this is just the beginning: ‘I can finally reap the rewards of my research.’

Mariëlle Bruning, Professor of Children and the Law at Leiden University, responded in various media to the new draft agreement aimed at reducing work pressure of youth protectors.

Now the number of people with COVID-19 is increasing and we are faced with stricter measures once again, the question arises whether compulsory vaccination could be allowed.

Three directors of PostNL have been arrested in Belgium, suspected of human trafficking among other things. Abuses also exist in the Dutch parcel delivery sector. Why does the Netherlands act less firmly?

The Earth-Space Symposium is set to take place on 12 and 13 November. This year’s symposium will be hosted by Utrecht University and its theme will be 'Sustainability, Governance, Futures'.

During a working visit to a company that cleans up space debris, the British Prince Charles suggested that a climate agreement specifically for space might be a good idea. Experts, including Leiden Law School’s Tanja Masson-Zwaan, say the idea is wishful thinking.

The Netherlands has gained a third commentary on the Constitution – with Leiden as its home base. The first copy of Een nieuw commentaar op de Grondwet (A new commentary on the Constitution) (published by Boom Amsterdam) was presented to Prime Minister Mark Rutte in the Torentje last week.

In the ‘Educatips’ column, psychology lecturers share their most important insights on teaching. This month: Taarique Debidin thinks making contact with one another is more important than cramming knowledge. ‘I’d get no energy at all from being a formal lecturer.’

On Monday 23 January 2023 J.T.P. (Hans) de Bruijn passed away at the age of 91. Until 1995 he held the Chair of New Persian Language and Culture at Leiden University.

Questions to a European and International Human Rights Law alumnus episode 1: Christina Azzarello.

‘We have to have accountability.’ That was Roberta Metsola’ for her audience on Thursday evening. The President of the European Parliament had come to the Wijnhaven building to speak with students.

Too expensive groceries, diseases suddenly breaking out: from the sixteenth to the nineteenth century, hundreds of people documented the world around them in chronicles. A significant number of these texts have been digitised in recent years. Professor of Early Modern Dutch History and project leader…

Summerschool

At a work meal HR Policy Adviser Petra Boerlage and Associate Professor Robert Stein got talking about the ‘worlds’ of academic and support staff: are they really that different, they wondered. And wouldn’t it be good if staff knew more about each other? The two put their money where their mouths are…

On Monday 10 October a debate was held at the KOG, ‘Tax in the Boardroom’. During this inspiring event, students and tax experts from the business sector and public bodies considered the tax issues that are dominating the public debate. The tax experts were Joost Kutsch Lojenga (Shell), Sebastiaan de…

When Professor of Tax Law Jan Vleggeert delivered his inaugural lecture in Leiden University’s Academy Building on 30 October 2020, only 30 people were allowed to attend due to coronavirus measures. On 10 June 2022, Vleggeert was therefore given the opportunity to deliver a lecture to a much larger…

Children aged between 12 and 17 years can decide themselves whether they want to be vaccinated or not. Experts say that children are capable of taking a well-considered decision.

The legal protection of parents and children in cases involving placement in care must improve. That is the opinion of Mariëlle Bruning, Professor of Children and the Law.

Space is becoming increasingly busier due to the launching of satellites and tourists. But no binding international agreements have been made since 1979. This is problematic, warns space lawyer Tanja Masson-Zwaan. ‘Everyone’s putting their own interests first.’

No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.

At the request of the Dutch Parliament, Professor Marielle Bruning, Dr Kartica van der Zon (Dept. of Child Law), Professor Lenneke Alink and Dr Sabine van der Asdonk (Education and Child Studies) have produced a fact sheet on the placement of children in care in the Netherlands.

The Health Council of the Netherlands has published an advisory report entitled ‘Ethische en juridische overwegingen Covid-19’ (Covid-19: ethical and legal considerations). According to the Council, businesses and organisations may request a vaccination certificate, but can only do so under strict c…

Due to an exception in the law, domestic workers employed by private persons cannot automatially benefit from social security schemes. Home help Carol Kollmann did not agree with this and took her case to court.

On Friday 12 November 2021, the Net Zero Space initiative was launched at the Paris Peace Forum. The International Institute of Air and Space Law (IIASL) of Leiden University is one of the first supporters to the initiative.

Lecture

The EU is aiming to deter economic coercion with a new legal instrument. Freya Baetens will elucidate this in her inaugural lecture on October 27th.

Prof. Mark Leiser and a team of thirteen law students from Leiden University’s Advanced LLM programmes in European and International Human Rights Law as well as in Law and Digital Technologies together drafted a report for the UN Special Rapporteur on the Promotion and Protection of the Right to Freedom…

Suzanne Kingston will be officially sworn in in mid-January. She graduated from the Leiden Advanced LLM European and International Business Law (EIBL) in 2000.

When an international cartel is exposed, the parties involved often face punishment by more than one authority for the same behaviour. There is very little international coordination in the actions of these authorities. Pieter Huizing claims that this can, and must, change. PhD defence on 10 March 2…

Although there is considerable evidence that nature in the city is beneficial to both people and animals, we still do not have an overall picture of those benefits. To rectify that, a Leiden PhD candidate and a student – armed with a cargo bike – are using The Hague as a life-size laboratory.

On 6 December 2022, the International Air Transport Association (IATA), which represents around 260 airlines in the world, released its Economic Outlook & State of the Industry, projecting that globally airlines would return to profit in 2023.

Ontwikkelingshulp- en migratiedeskundigen zien dat er lessen zijn geleerd in het nieuwe regeerakkoord op het gebied van asielbeleid. Maar aan veel toezeggingen kleven cynische voorwaarden.

Due to the absence of a finalised ‘corona act’, the Dutch Government will only be able to make use of emergency regulations should there be a new coronavirus wave. In May 2020, the Dutch Council of State wrote that, strictly speaking, the emergency regulations did not meet the constitutional requirements…

Various countries are planning new missions to the Moon. Not just for prestige and science, but also to extract raw materials.

Assistant Professor Space Law Tanja Masson-Zwaan appeared as a guest on the Radio Weetlust programme of local Leiden radio station Sleutelstad FM. She talked about, among other things, who does the moon actually belong to and why we all would like to go there so badly.