616 search results for “tax competition” in the Staff website
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Jan van de Streek
Faculteit Rechtsgeleerdheid
j.l.van.de.streek@law.leidenuniv.nl | +31 71 527 7840
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Federica Casano
Faculteit Rechtsgeleerdheid
f.casano@law.leidenuniv.nl | +31 71 527 2727
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Payroll tax
If you work, you are eligible for tax reduction in the form of tax deductions. You can apply for or terminate a payroll tax deduction via the Servicepoint Personnel.
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Taxes and social security
When moving to the Netherlands, it is important to know whether you are considered resident tax payer or non-resident. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.
- Com(parative) Syn(tax) Series
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Martijn Nouwen
Faculteit Rechtsgeleerdheid
m.f.nouwen@law.leidenuniv.nl | +31 71 527 7840
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Nouwen in Der Spiegel About the New EU Code of Conduct Against Harmful Tax Practices
Der Spiegel reports about the planned reform of the EU Code of Conduct aimed at tackling harmful tax practices of EU Member States. A reform is urgently needed to tackle remaining forms of tax competition, which cost EU countries billons of euros every year.
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Leiden students reach finals of International and European Tax Moot Court Competition
A team of three Leiden tax law students have reached the finals of the most prestigious worldwide moot court competition in the field of international and European tax law.
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Payroll tax
If you work, you are eligible for tax reduction in the form of tax deductions. You can apply for or terminate a payroll tax deduction via the PSSC.
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Federica Casano about EU tax haven blacklist
One of the EU's most heralded weapons against tax avoidance and evasion falls prey to political whims, is applied arbitrarily, and lacks transparency, according to tax observers and lawmakers.
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Salary payment January 2024 and annual tax statement 2023
Finance
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Harmful Tax Competition in the East African Community
PhD defence
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Research Martijn Nouwen about secretive EU tax body revealed in media under #TheCode
Under #TheCode European media report about Martijn Nouwens’s research on the secretive EU Code of Conduct Group which is tasked with tackling harmful tax competition in Europe. The stories expose to the wider public for the first time how this diplomatic high-level working group of EU Member States…
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Mohamed Maatoug
Faculteit Rechtsgeleerdheid
m.maatoug@law.leidenuniv.nl | +31 71 527 7840
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Rens Pieterse
Faculteit Rechtsgeleerdheid
l.j.a.pieterse@law.leidenuniv.nl | +31 71 527 7827
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Tanja Bender
Faculteit Rechtsgeleerdheid
t.bender@law.leidenuniv.nl | +31 71 527 7840
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Judith Reijnen
Faculteit Rechtsgeleerdheid
j.j.h.reijnen@law.leidenuniv.nl | +31 71 527 2727
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Arnaud Booij
Faculteit Rechtsgeleerdheid
j.a.booij@law.leidenuniv.nl | +31 71 527 8809
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Rex Arendsen
Faculteit Rechtsgeleerdheid
r.arendsen@law.leidenuniv.nl | +31 71 527 7840
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Dirk Broekhuijsen
Faculteit Rechtsgeleerdheid
d.m.broekhuijsen@law.leidenuniv.nl | +31 71 527 7840
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Jan Vleggeert
Faculteit Rechtsgeleerdheid
j.vleggeert@law.leidenuniv.nl | +31 71 527 5885
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ESOF 2022: Tax justice in Europe and beyond
On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…
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Matthijs Appelman
Faculteit Rechtsgeleerdheid
m.d.appelman@law.leidenuniv.nl | +31 71 527 7840
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Jaap van den Berge
Faculteit Rechtsgeleerdheid
j.w.van.den.berge@law.leidenuniv.nl | +31 71 527 7827
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Researchers Tax Law in Trouw on potential tax avoidance Cargill
Dutch newspaper Trouw investigated the tax position of multinational Cargill. Their conclusion? Cargill appears not to pay taxes over their profits. Trouw asked Jan van de Streek, Professor of Tax Law, and PhD candidate Josephine van der Have for an explanation. Prior to this, Van der Have had also…
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Esther Huiskers-Stoop
Faculteit Rechtsgeleerdheid
e.a.m.huiskers@law.leidenuniv.nl | 071 5277827
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Marco Gomes Vale Viga
Faculteit Rechtsgeleerdheid
m.d.c.gomes.vale.viga@law.leidenuniv.nl | +31 71 527 2727
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In the media: Martijn Nouwen's research into EU tax body
In het onderzoek van docent Martijn Nouwen wordt voor het eerst aan het grote publiek blootgelegd hoe de ‘geheime’ Europese Gedragscodegroep er niet in is geslaagd om verschillende vormen van schadelijke belastingconcurrentie uit te bannen.
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Is the Netherlands a tax haven or not?
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.
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Irma Mosquera appointed as Professor of Tax Governance
In her teaching and research, Mosquera primarily seeks the connection between tax law and other disciplines. Her appointment is effective as of 1 November 2021.
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Jan Vleggeert on the Netherlands’ position on tax haven ranking
The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.
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Tom Ottervanger
Faculteit Rechtsgeleerdheid
t.r.ottervanger@law.leidenuniv.nl | +31 71 527 6075
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'Global minimum corporate tax rate: ifs and buts'
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.
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'Amending tax system would provide quarter million extra jobs'
In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.
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Germaine Rekwest to support Curaçao minister on tax treaty policy
Minister Silvania of Curaçao has announced that Germaine Rekwest, who was awarded a PhD from Leiden University in September, will support him on treaty policy for Curaçao. The minister announced this in his travel report.
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'Multinationals in the Netherlands have many ways to lower tax burden'
A report by interest group Tax Justice Network shows that the Netherlands is still one of the most attractive countries for companies when it comes to tax: we hold a dubious fourth position on a list of seventy coutries. In Dutch magazine Vrij Nederland Jan Vleggeert, Professor of Tax Law, explains…
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NRC on Federica Casano’s research into European tax havens
In Europe, citizens have a right of access to government information. The European Commission, however, has various methods to prevent this. For example, destroying all e-mails, invoking state security and protection of privacy, and not taking minutes. As a result, it is almost impossible to review…
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Jan van de Streek: 'Tax Authorities broke the law by leaking information to Uber
The Dutch Tax Authorities leaked information about an international tax audit to Uber. In addition, they ‘obstructed and delayed’ an investigation by other EU Member States, says the International Consortium of Investigative Journalists (ICIJ) based on internal documents from the tech company.
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Jan Vleggeert: ‘Corona’ tax good idea, but how will it work?
The coronavirus pandemic has spelt disaster for some businesses, while others have seen their profits soar. This has led to politicians to consider introducing a ‘corona’ tax where the winners from the pandemic will help the losers get back on their feet.
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Jan Vleggeert: Reservations about reduction in tax avoidance via the Netherlands
The Dutch Ministry of Finance says that new rules have significantly reduced tax avoidance via 'transit country' the Netherlands. Jan Vleggeert, Professor of Tax Law, has voiced his reservations about this claim in the media.
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Aad Rozendal
Faculteit Rechtsgeleerdheid
a.rozendal@law.leidenuniv.nl | +31 71 527 2727
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Jan van de Streek and Jan Vleggeert on tax evasion Uber
Tech company Uber uses various tricks via the Netherlands to avoid paying tax on its profits. A $16 billion inter-company loan from Singapore has prompted questions with experts claiming the loan is not under arm’s length terms. MEP Paul Tang wants Brussels to investigate.
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Arie Ros
Faculteit Rechtsgeleerdheid
a.p.ros@law.leidenuniv.nl | +31 70 800 1571
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Jan Vleggeert and Jan van de Streek on ethics and tax law
If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.
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Jan van de Streek in podcast on tax consultants and ethics
In the podcast Het Geldspoor, Professor of Tax Law Jan van de Streek speaks about the profession of tax advisers. 'Tax consultants should take a firmer stance more often’, says Van de Streek.
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GreenLeft party calls for study on dual role of tax scholars
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.
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De Volkskrant on professors of tax law and the commercial sector
The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.
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Apply now for the new minor Tax and Society at Leiden University
Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made tax avoidance by large multinationals and rich individuals a major topic of public debate. Policymakers are pushed to close tax loopholes and reform the global tax system. But this is no easy task.
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Debate ‘Tax in the Boardroom’ between students, the business sector, and government
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…