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.

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…

Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.

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.

On 23 June 2020, Santy Kouwagam defended her PhD-thesis 'How lawyers win land conflicts for corporations: Legal Strategy and its influence on the Rule of Law in Indonesia'. The doctoral research was supervised by Prof. A.W. Bedner and Prof. C.E. von Benda-Beckmann.

Jan Vleggeert is a tax specialist with an independent and critical voice in the debate on tax avoidance by multinationals. His appointment commenced on 1 October 2019.

On 12 and 13 September 2019, the Institute of Tax Law and Economics from Leiden University hosted 29 PhD researchers from around the world to engage into collective discussions at the Multilateral Cooperation in International Tax Law seminar.

As part of their M.Sc. program, ICT in Business students work on projects inspired by concrete problems coming from an actual situations at companies.

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.

Binnen het project eCodicesNL (Huygens ING) kunnen stagiairs aan de slag van februari tot en met mei 2022. Tegen een stagevergoeding van 250 euro per maand mag je handschriftbeschrijvingen in XML-TEI creëren, corrigeren en updaten. Ben je geïnteresseerd? Stuur dan je motivatiebrief en CV voor 11 december…

My first fieldwork in Nigeria began up in the air, as we were approaching the runway of Lagos’ Murtala Muhammed Airport.

Professor Sjoerd Douma has been named the top lecturer on Coursera, the best-known platform for online courses. Students gave him an average score of 9.8 - almost unheard of for a lecturer in International Tax Law.

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.

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.

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…

On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.

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.

If the Netherlands wants to change its reputation as a tax haven, it must do more according to Professor of Tax Law Jan van de Streek on American news site Bloomberg.

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.

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…

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.

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…

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…

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.

The Panama Papers and Paradise Papers provide evidence that companies and individuals are evading tax on a large scale. Worldwide tax agreements can put a stop to this. But for the time being a treaty that will address the problem at its root is not in sight, in the opinion of legal expert Dirk Broekhuijsen.…

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.