Each scientific institute has its own dynamics. The Executive Board is visiting the different institutes to find out what is going on there. On 11 March, staff at the Institute of Tax Law and Economics talked to the Board about their teaching and research. What is going well and what are the challen…

Hoogleraar Internationaal Belastingrecht Tanja Bender heeft een vermelding gekregen in het boek Recognising 100 Years of Women in Tax.

The monthly ILS Lunch Seminars have slowly developed into somewhat of a tradition. During this seminar series, all researchers from Leiden Law School can present their research and apprehend in a comfortable setting what researchers from other research programs and institutes are working on.

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…

Recently three Public Administration students of Leiden University gave a sturdy advice to the Tax Authorities about the effects of the reorganization, at the invitation of the Ministry of Finance.

The Pandora Papers turned the spotlight on Wopke Hoekstra’s investment in an African safari company via a tax haven. Apparently, there was no tax evasion, but that does not seem to be the whole story. Martijn Nouwen, assistant professor in tax law, explains in Follow the Money how the safari enterprise…

Jan Vleggeert, Professor of Tax Law and Economics, voices criticism in Dutch newspaper Financieel Dagblad about the ‘two hats’ worn by academics whose field of study is tax law.

Companies are increasingly being urged to not only generate financial returns, but also to consider the public interest. Tom Barkhuysen, Professor of Administrative Law and partner at law firm Stibbe, spoke about the role of the government at a conference on the lawyer as a trusted advisor in the boardroom.…

A tax on CO2 emissions from products entering the EU offers unprecedented opportunities in the fight against global warming. That is the conclusion of research on which Leiden environmental scientist Hauke Ward collaborated. ‘A new world is opening up,’ Ward says. ‘But success hinges on how we involve…

The article deals with the influence of the Agreement on the Free Movement of Persons between Switzerland and the EU on the international tax separation, more specifically on the tax separation of tax deductions for natural persons.

People often say you should ‘do something that makes you happy’. Alumnus Benjamin Wegman certainly took that advice to heart. After graduating with a degree in tax law, he switched to brewing beer at a local brewery in Leiden.

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.

On 15 February 2022, Irma Mosquera Valderrama, Professor of Tax Governance, holder of the EU Jean Monnet Chair on EU Tax Governance EUTAXGOV and Principal Investigator of the ERC funded project GLOBTAXGOV, participated in the High-Level Webinar Taxation and Business in Africa.

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.

Maarten Aalbers was invited as a guest speaker by the University of Bergen (Norway) to present his views on the joint application of state aid law and free movement law concerning the adoption of sugar taxes.

The Dutch Ministry of Finance commissioned the scientific institute for economic research SEO Amsterdam Economics to investigate to what extent the benefits system and the provision of services have been improved in recent years. The aim of the research project is to determine whether the legal framework,…

In a new Social Europe article, Salvador Santino Regilme, Associate Professor of International Relations at Leiden University, warns that the EU must radically rethink how it funds its security—before it is too late.

The debate on tax evasion by multinationals is in full swing in many Member States. Last week it was announced that the European Commission has started an investigation into possible illegal State aid from the Netherlands to Nike. It is likely that dozens of other companies are getting away with it.

The Hazelhoff Centre for Financial Law provides academic teaching and performs research in the field of financial law.

This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.

To get important topics such as climate and human rights higher on the agenda of listed companies, stakeholders other than shareholders and employees should officially be given more say. This is what Professor of Business Law Harold Koster said in his inaugural lecture on 18 March. He proposes introducing…

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’.

The extension of the Dutch government’s Covid-19 relief measures for businesses has ensured that in the last six months of 2020 the number of bankruptcies was at an all-time low. However, according to the Bijzonder Beheer Barometer (special risk management barometer) an initiative of PwC and the Department…

Below you will find a collection of books, other than those in the BLRN book series, to which members of BLRN have contributed.

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.

Multidisciplinary research has established that VAT-results are in practice six times lower than what it should have been. The new estimates rely on machine learning techniques.

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…

In a world beset with war, climate problems and skyrocketing energy prices, it is good to have some 'slack time' now and then. That was Dean Mark Rutgers' message at the Faculty of Humanities' New Year reception.

The International Relations and Diplomacy programme gives you a unique combination: a thorough academic education in international relations and political science with practice-based training in international negotiation and diplomacy.

Meerdere kranten schrijven over een onderzoek van Wimar Bolhuis naar de Nederlandse belastingopbrengsten.

Marc Broekema from the Department of Business Studies has received a grant from the Netherlands Institute of Registered Valuators (NiRV) to conduct research into how the value of a business is assessed in legal proceedings.

Thanks to data science, we can chart and search enormous quantities of related information. This generates all kinds of new insights, for example in complex global financial structures or such societal problems as loneliness.

In the podcast EU Scream, a non-for-profit organization based in Brussels, Martijn Nouwen tells about his research into communications about European tax rulings.

The European Parliament’s newly created Subcommittee on Tax Matters held a public hearing on the EU’s work on harmful tax practices on the 1st of December.

The launch of the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules' generates strong interest among tax administrations.

Lecture

De bevolkingsgroei daalt, de fiscale voordelen voor expats zijn niet aantrekkelijk genoeg en te weinig geschikte arbeidskrachten. Peter Wennink van techreus ASML, is niet blij met het ondernemersklimaat in Nederland. ASML dreigt met een vertrek naar het buitenland.

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.

The Inter-American Center of Tax Administrations CIAT and the GLOBTAXGOV project have published the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules'.