The response of international organizations to the problems of cross-border death and gift taxation needs to be revisited, according to PhD candidate Vassilis Dafnomilis. PhD defence on 3 June 2021.

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.

Martijn Nouwen is an Assistant Professor in Tax Law and coordinator of the research project Tax Transparency of the Tax Law Department. His research and teaching focuses on international and European tax law. He has a particular interest in the topic of harmful tax competition between countries, which…

Laurens van Apeldoorn is an assistant professor of tax law at Leiden University.

Egbert Jongen is Professor of Economics and socioeconomic policy.

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.

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.

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…

Maarten van 't Riet is senior researcher at CPB Netherlands Bureau for Economic Policy Analysis and External Phd Candidate at Leiden University, department of Economics and department of Tax Law.

Edmund Hayes gained his doctorate with honors from the department of Near Eastern Languages and Civilizations at the University of Chicago. He works on early Islamic history, in particular Shiʿi history, focusing on the intersection of intellectual developments and social and political dynamics. He…

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…

Lecture

On Monday 10 October a debate was held at the KOG, ‘Tax in the Boardroom’. During this inspiring event, students and tax experts from the business sector and public bodies considered the tax issues that are dominating the public debate. The tax experts were Joost Kutsch Lojenga (Shell), Sebastiaan de…

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.

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…

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…

When writing a thesis or paper you must make good use of the insights you have gained during your lectures and studies so far. You should also refer to relevant literature and carry out your own research on the topic.

When writing a thesis or paper you must make good use of the insights you have gained during your lectures and studies so far. You should also refer to relevant literature and carry out your own research on the topic.

When writing a thesis or paper you must make good use of the insights you have gained during your lectures and studies so far. You should also refer to relevant literature and carry out your own research on the topic.

Jasper Knoester is the dean of the Faculty of Science. How is he doing, what exactly does he do and what does his day look like? In each newsletter, Jasper gives an insight into his life.

A delegation from the University of Edinburgh recently visited Leiden University to deepen their collaboration. What makes Edinburgh such an attractive partner?

Title research: Data perspectives on the International Tax System.

Starting from June 1st 2025, Rex Arendsen is a guest researcher at the Tax Law department. From 2015 till 2025 he was a Leiden University Professor by Special Appointment (Endowed Professor) on Social and Historical Context of Tax Law. This chair has been formed by the private founding ‘Belastingmuseum…

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…

Taufiq Adiyanto is a PhD candidate at the Department of Tax Law, Institute of Tax Law and Economics, Leiden University. His doctoral research examines the impact of the Global Minimum Tax on developing countries, with a particular focus on how tax incentive frameworks should be redesigned in the post-BEPS…

Titel research: Developing a deconstructive thinking on the international tax law.

Title research: Titel onderzoek: Since the discussion on harmful tax competition, both on EU level as on OECD level, the Caribbean island of Curaçao has committed to implement the four obligatory ‘minimum standards’ of OECD ‘s ‘Base Erosion and profit shifting’ plan (BEPS)

Dirk Broekhuijsen (1987) is associate professor at the Department for Tax Law at Leiden University.

Title research: The effect of directives in the area of direct taxation on the interpretation and application of tax treaties concluded by the EU Member states.

Bastiaan van Ganzen is an Assistant Professor at the Department of Tax Law. In addition, he is the Academic Coordinator of the Pre-PhD Programme at the Graduate School of Legal Studies.

Anna Gunn is specialised in Fiscal State Aid and in Fiscal Ethics.

The role of the Board of Examiners is to ensure that study programmes adhere to their Course and Examination Regulations. The Board of Examiners oversees all tests and examinations within the institute and determines whether students have acquired the knowledge and skills required for the awarding of…

Lynn is student-assistant at the department of Economics.