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.

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

Our team consists of the following members.

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.

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.

Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.

Contacts

In the last week of January, Prof. Rex Arendsen and PhD candidate Maarten Manse of the Department of Tax Law at Leiden Law School, taught an ‘Intensive Course on Tax Law' at the Gadjah Mada University (UGM) in Yogyakarta. This week of lectures illustrates the fruitful cooperation between both univer…

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.

Colonialism Inside Out: Everyday Experience and Plural Practice in Dutch Institutions in Sri Lanka (c. 1700-1800)

Tirza Cramwinckel, Assistant Professor in tax law, has won one of the 2023 Research Prizes awarded by the Praemium Erasmianum Foundation.

This thesis is based on five papers on several topics.

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.

The Faculty of Law has five institutes:

Visiting address

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.

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…

Many academics involved in the area of tax law are also employed by a commercial tax advisory firm. In his inaugural lecture of 30 October 2020, Prof. dr. Jan Vleggeert argued that this combination of 'hats' can undermine the independence of fiscal research and can result in the erosion of the Dutch…

VVI Research Meetings 2023-2024

In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…

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…

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.

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…

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.

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…

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).

Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What is the profile of income inequality in China?

The Duke-Leiden Institute in Global and Transnational Law is a one-month programme providing a strong foundation for those interested in international and comparative law as well as for those planning to study law in the United States. The programme will focus on subjects such as trade agreements, human…

Our Principal Investigator Bart Barendregt is also UNESCO Chair in the Anthropology of Digital Diversity.

How and under what conditions Dutch primary school principals' managerial networking activities affect the performance of their school

The Risk and Regulation Lab is co-directed by:

Irma Johanna Mosquera Valderrama, principal investigator of the ERC GLOBTAXGOV project and Associate Professor of Tax Law has participated in the T20 task force on Trade, Investment and Tax Cooperation under the Argentinian Presidency. As a member of the task force, she has contributed to the policy…

In the EU Law Live podcast episode ‘Tax, gambling and the internal market’, Vincent Delhomme discusses the recent Admiral Gaming Network case, dealing with the validity under EU free movement provisions of national tax measures in the field of gambling.

The Netherlands must introduce a lower limit for tax on profits to prevent major multinationals not paying tax on a structural basis.

Mees Vergouwen heeft op 28 oktober de Mitchell B. Carroll prijs van de International Fiscal Association (IFA) ontvangen. De fiscalist won de prijs met zijn proefschrift over ‘botsende belastingregels’.

-

Hastings College of the Law and Leiden Law School have a longstanding exchange programme. Each year students participate in the existing student exchange programmes. Likewise professors from Hastings College of Law have been visiting Leiden Law School and vice versa.

Monoacylglycerol lipase (MAGL) is the principal enzyme responsible for hydrolysis of the endocannabinoid 2-arachidonoylglycerol (2-AG). MAGL inhibition provides several potential therapeutic opportunities, including anti-nociceptive, anti-inflammatory and anti-cancer activity.

When and how does social anxiety develop? How can it go astray in some adolescents? How can we help troubled young people to attend school regularly and return to a normal developmental pathway?

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.

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.

The monthly ILS Lunch seminars bring together colleagues and students from Leiden Law School, providing an informal setting to hear what researchers from other research programs and institutes are working on. On Thursday 8 November, a new edition of the ILS Lunch Seminars takes place. This month, Philippe…

On 13 September 2023 Eline Scheerlinck successfully defended a doctoral thesis and graduated.

Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.

The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.

On 12 March, Frederik Heitmüller defended the thesis 'Combatting tax avoidance, the OECD way? The impact of the BEPS Project on developing and emerging countries’ approach to international tax avoidance'. The doctoral research was supervised by Madeleine Hosli and Irma Mosquera Valderrama.

Research at Leiden Law School means research at the highest level.

Het Empower your PhD-project is een universiteitsbreed project, geïnitieerd vanuit de Faculteit der Sociale Wetenschappen (FSW)