Within the Leiden Law School, the section notarial law teaches in a number of courses in the bachelor program as well as in all courses in the master program notarial law.

PhD candidate Manon Wintgens is using an algorithm to trawl through thousands of international tax treaties. She hopes to detect a system in the dizzying interplay between countries, businesses and documents. It is a unique research project.

It was already clear that the Dutch tax office had been working with black lists for years, containing the names of people who, according to the authorities, had a high risk of committing fraud. But reports by research agency PwC make it clear how systematically the Dutch tax office discriminated when…

The municipality of Utrecht is appealing to the Council of State following the decision by Dutch Minister of the Interior and Kingdom Relations Hugo de Jonge to cancel an initiative that would increase the asset limit for tax remission. Utrecht Nieuws NL reports that through the initiative, the municipality…

Leiden Business Law student Raz Ahmad has won the ECHO Loyens & Loeff Law & Tax Award 2019. The ECHO Awards are presented each year to excellent students in higher education with a non-western background.

The following lectures/courses are given in the framework of the EU Jean Monnet Chair EUTAXGOV at Leiden University. Topic of this Jean Monnet Chair: EU Tax Governance and International Tax Law Making by the EU.

At the faculty of Governance and Global Affairs we are proud to celebrate social entrepreneurship, which is why we decided to introduce you to an amazing project by two of our students: Kimberly Schoenmaker and Caroline Flohr. Ambitious, driven and incredibly conscious of the corporate responsibility…

We offer a broad and diverse amount of courses. Below, you will find all the information about the courses offered by the Department of Business Sciences. If you click on a course, you will be redirected to the course guide.

The Private International Law Department provides academic education and performs research in the field of private international law.

Dat banken en de belastingdienst vanzelfsprekend voorrang hebben als schuldeiser bij faillissementen is achterhaald, concludeert Ruben van Uden, universitair docent en promovendus, in zijn proefschrift. Hij vertelt erover bij BNR: ‘Het is niet meer te rechtvaardigen.’

On Friday afternoon 15 November 2024, the Leiden University Sustainability, Business and Human Rights Network and Discussion Group (LUSBHR) organised the Corporate Responsibility Conference: Topical issues on fundamental rights and sustainability. The afternoon was spent considering corporate social…

On Friday afternoon, 15 November 2024, the conference Corporate Responsibility: Current Issues in the Field of Fundamental Rights & Sustainability will take place.

The university aims to expose all students to sustainability topics and issues that are relevant to their field during their time studying here. Students are educated to become academic professionals with the necessary knowledge and skills to contribute to the sustainability transition.

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.

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 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.

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:…

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.

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.

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…

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…

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.

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.

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…

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.

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.

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.

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.

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,…

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.

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…

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.

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.