944 search results for “tax treaties” in the Public website
-
Area of Direct Taxation on the Interpretation and Application of Tax Treaties
PhD defence
-
Presentations
Presentations related to this chair.
-
Marco Gomes Vale Viga
Faculteit Rechtsgeleerdheid
m.d.c.gomes.vale.viga@law.leidenuniv.nl | +31 71 527 2727
-
Is the Netherlands a tax haven or not?
No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.
-
From Tax Havens to Tax Justice
On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.
-
Jan Vleggeert on the Netherlands’ position on tax haven ranking
The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.
-
Martijn Nouwen
Faculteit Rechtsgeleerdheid
m.f.nouwen@law.leidenuniv.nl | +31 71 527 7840
-
Federica Casano about EU tax haven blacklist
One of the EU's most heralded weapons against tax avoidance and evasion falls prey to political whims, is applied arbitrarily, and lacks transparency, according to tax observers and lawmakers.
-
'Global minimum corporate tax rate: ifs and buts'
More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.
-
Tax Law researchers write report for the World Economic Forum
Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.
-
Jan Vleggeert appointed Professor Tax Law and Economics
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.
-
'Amending tax system would provide quarter million extra jobs'
In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.
-
Tax lawyer Sjoerd Douma best Coursera lecturer
Professor Sjoerd Douma has been named the top lecturer on Coursera, the best-known platform for online courses. Students gave him an average score of 9.8 - almost unheard of for a lecturer in International Tax Law.
-
GLOBTAXGOV team meets Inter-American Center of Tax Administrations
On 15 March 2023, the GLOBTAXGOV team at Leiden Law School met with the Inter-American Center of Tax Administrations (CIAT) to explore opportunities for cooperation, to discuss the needs of tax administrations in the field of international taxation and evaluate ongoing projects and new initiatives where…
-
'Multinationals in the Netherlands have many ways to lower tax burden'
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…
-
NRC on Federica Casano’s research into European tax havens
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…
-
Jan Vleggeert: ‘Corona’ tax good idea, but how will it work?
The coronavirus pandemic has spelt disaster for some businesses, while others have seen their profits soar. This has led to politicians to consider introducing a ‘corona’ tax where the winners from the pandemic will help the losers get back on their feet.
-
Jan Vleggeert: Reservations about reduction in tax avoidance via the Netherlands
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.
-
Jaap de Hoop Scheffer on nuclear treaties
On NPO radio programme 1op1 about nuclear weapons negotiations, Jaap de Hoop Scheffer, Professor of International Relations and Diplomatic Affairs at the Institute of Security and Global Affairs, says that ‘all nuclear treaties must be scrutinised afresh.’
-
Aad Rozendal
Faculteit Rechtsgeleerdheid
a.rozendal@law.leidenuniv.nl | +31 71 527 2727
-
ESOF 2022: Tax justice in Europe and beyond
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…
-
28th Investment Treaty Forum Public Conference
On Friday, 12 May 2017, Cecily Rose participated in a conference held in London by the Investment Treaty Forum (British Institute of International and Comparative Law).
-
Jan van de Streek appointed Professor of Tax Law in Leiden
Jan van de Streek is a tax scholar who conducts research into the taxation of multinationals. His appointment will commence on 1 January 2021.
-
Jan Vleggeert in Trouw and FD on lower limit for tax on profits
The Netherlands must introduce a lower limit for tax on profits to prevent major multinationals not paying tax on a structural basis.
-
Jan van de Streek and Jan Vleggeert on tax evasion Uber
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.
-
Jan Vleggeert and Jan van de Streek on ethics and tax law
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.
-
Jan van de Streek in podcast on tax consultants and ethics
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.
-
GreenLeft party calls for study on dual role of tax scholars
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.
-
Arie Ros
Faculteit Rechtsgeleerdheid
a.p.ros@law.leidenuniv.nl | +31 70 800 1571
-
De Volkskrant on professors of tax law and the commercial sector
The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.
-
Data science at the Netherlands Tax and Customs Administration
How can data science improve tax administration? Mark Pijnenburg, a senior data scientist at the Netherlands Tax and Customs Administration, decided to investigate this in a dissertation. He talks about his experiences: 'Sometimes a technique is scientifically interesting, but not applicable in real…
-
Apply now for the new minor Tax and Society at Leiden University
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.
-
Research Martijn Nouwen about secretive EU tax body revealed in media under #TheCode
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…
-
PhD Seminar in Multilateral Cooperation in International Tax Law
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.
-
Irma Mosquera appointed as Professor of Tax Governance
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 independent are tax academics?
Many academics who specialise in tax law also work for commercial tax consultancies. It would very much seem as though the combination of different roles can hamper independent research, says Jan Vleggeert in his inaugural lecture on 30 October. Tax avoidance and other hot topics therefore do not receive…
-
Nouwen in Der Spiegel About the New EU Code of Conduct Against Harmful Tax Practices
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.
-
'The Netherlands needs to do more if it wants to change its image of a tax haven'
If the Netherlands wants to change its reputation as a tax haven, it must do more according to Professor of Tax Law Jan van de Streek on American news site Bloomberg.
-
Intensive Course on Tax Law, Gadjah Mada University and Leiden University
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…
-
Dutch East Indies tax system was supposed to elevate the colony, but turned out to be token politics
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…
-
Worsening problems with rules on tax authorities’ information decisions
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.
-
The Grotius Centre launches The Leiden Investment Treaty Arbitration Database
On the 1 June 2021, Professor Eric De Brabandere and Dr Daniel Peat of the Grotius Centre for International Legal Studies of Leiden Law School launched the Leiden Investment Treaty Arbitration Database.
-
Leidse studenten naar finale International and European Tax Moot Court Competition
Het team van vier studenten fiscaal recht heeft zich geplaatst voor de finale van de meest prestigieuze wereldwijde pleitcompetitie op het terrein van internationaal en Europees belastingrecht.
-
‘High price for British trade treaty with US’
The British government' is expecting too much of American support after Brexit: there will be a high price to pay for any trade treaty with the United States. This was the view expressed by assistant professor Joris Larik in Dutch newspaper De Volkskrant today, following the visit of American President…
-
Vanderbilt Discussion on Whether the ICC Threatens Treaty Regimes
On Tuesday 5 April 2016, Prof. Carsten Stahn spoke at Vanderbilt University to discuss a forthcoming article by Prof. Mike Newton in the Vanderbilt Journal of Transnational Law.
-
The Netherlands remains a key player in the world of tax evasion
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.
-
‘Citizens should be able to rely on information provided by Tax and Customs Administration’
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.…
-
'Investigation of state aid Nike highlights need for transparency in tax rulings'
The European Commission has started an investigation into possible illegal state aid from the Netherlands to Nike. It is high time that agreements between Tax Authorities and multinationals are made public, says Associate Professor in Tax Law Jan Vleggeert.
-
Valderrama awarded a Jean Monnet Chair: 'Raise awareness of EU Standard of Tax Good Governance'
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.
-
Clarity of tax legislation falls short
How much mortgage interest can I claim back according to law? Or maintenance payments, how much do the tax authorities let me deduct? Many citizens struggle with questions about the application of tax legislation. Roberto van den Heuvel investigated in what way tax legislation should provide clarity…