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.

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…

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.

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…

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.

In 2021, Assistant Professor Tax Law Rens Pieterse published a biography about former professor in tax law H.J. Hofstra. Dutch magazine ‘Het Register’ did an extensive spread on Pieterse, his writing and other activities.

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.

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.

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.

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.

The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.

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…

Psychology alumna Inge Schilperoord works as a forensic psychologist in the Pieter Baan Centre, a psychiatric observation clinic. Her debut novel 'Muidhond' about a man struggling with his paedophilic tendencies, has received the Bronze Owl 2015 for best Dutch debut novel. Schilperoord: 'The detective…

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.

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.

Finance

Finance, Human resources

Na Shell en Unilever is DSM het derde grote bedrijf dat vertrekt uit Nederland. Fiscalisten zijn niet verbaasd: het sentiment over het vestigingsklimaat hier is momenteel minder gunstig.

In the late 19th century, the Dutch government introduced a tax system in the Dutch East Indies, with the intention of transforming the colony into a modern state. PhD student Maarten Manse wrote his thesis on this development and discovered how grandiloquent colonial ideals became bogged down in daily…

Inspectors at the Dutch Tax and Customs Administration can require people to provide more information relating to their tax returns. Esther Huiskers-Stoop from the Tax Law department investigated the rules in place to protect us when we are required to provide information to the tax authorities.

Information provided by the Tax and Customs Administration is something that concerns every citizen. So it is not surprising that the Tax hotline receives around 10 million calls each year. The Benefits Affair emphasised the citizen’s perspective in communications with the Tax and Customs Administration.…

Last November, it was announced that the European Commission has awarded a Jean Monnet Chair to Professor of Tax Law Irma Mosquera Valderrama. She will use the grant to shape the EUTAXGOV project over the next three years.

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.

Finance

Branda Katan is per 1 maart 2023 benoemd tot bijzonder hoogleraar Corporate Litigation aan de Universiteit Leiden. Deze leerstoel gaat uit van de Vereniging Corporate Litigation.

The Irish meat magnate Larry Goodman is under scrutiny: he is thought to have evaded taxes by using a Dutch company, among other things.

Organisation

Bribing a politician to gain influence or making sure friends end up in powerful positions: Brazilian energy companies use these power strategies daily.

That the tax authorities are allowed to impose taxes is widely known. What is less well known is when the tax authorities must impose taxes. And what to do when one set of regulations requires the tax authorities to impose taxes while other regulations prevent them from doing exactly that? Vergouwen’s…

Rewarding good behaviour, instead of punishing it – a proven pedagogical method. Would it also work in tackling tax avoidance? This question sparked the interest of PhD candidate Josephine van der Have. Her research investigates the potential of a trademark for fair taxation.

Finance

Human resources

At the end of June 2021, The Dutch Ministry of Finance made a policy document public that dates back to 2016. In it, civil servants acknowledge that the Netherlands risked providing unauthorized State aid to American multinationals by allowing them to use a controversial, but favourable, fiscal construction:…

‘A tax crusader’... that’s how Ferd Grapperhaus, former Professor of Tax Law at Leiden University and father of the former Minister of Justice and Security, described himself. In his biography of Grapperhaus, Assistant Professor Rens Pieterse explains that he saw tax as a contribution to society.

How do, or don’t, multinationals pay their taxes? Learn all about this in the new online course given by Leiden University’s Department of Tax Law: 'Taxation of Multinationals for Everyone'. This free course builds on the success of the award-winning 'Rethinking International Tax Law' course.

It’s a given that in bankruptcy cases in the Netherlands, banks and the Dutch Tax and Customs Administration are prioritised as creditors. But not only is this outdated – there’s also another way to go about it, as revealed the PhD research conducted by Assistant Professor Ruben van Uden.