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'.

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.

How do tax treaties have to be explained and implemented, and what role does the supranational regulatory process play in this? Which objectives are meant to be used in establishing tax regulations and to what extent are such legislative practices undertaken in a goal-oriented manner?.

Somatic symptoms, such as pain, itch, and fatigue have been shown to have a bidirectional relationship with mental symptoms. Although acute somatic symptoms serve some adaptive properties, chronic symptoms can instead lead to interference in daily activities and lower quality of life.

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…

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…

This socio-legal research focuses on the impacts of environmental displacement on land rights and land-related conflict in Mozambique in the aftermath of cyclone Idai, and on the role of the legal framework in addressing these problems.

Assessing the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax law-making.

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…

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.

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…

Scientists widely agree that we must limit global warming to 1.5 degrees Celsius to avoid catastrophic climate impacts. Environmental scientist Laura Scherer investigates how we should change lifestyles to achieve this temperature goal. Her research is part of the 4.8-million-euro Horizon 2020 project…

A quarter of all Dutch students suffer burn-out symptoms, and an even greater percentage regularly experience emotional exhaustion and tiredness. At a symposium on 7 May students were given tips for handling stress.

The first global safety summit on Artificial Intelligence is a fact. Prime Minister Sunak organised the conference because he believes that the issues related to AI can only be dealt with by governments. But the real issue with AI remained undiscussed at the summit, Reijer Passchier claims in Dutch…

In his blog, Armin suggests two legal tools that may jointly help avoid a hard Brexit: delayed exit and decreasing membership.

The Developmental and Educational Psychology unit nominated Jiemiao Chen's paper

‘It was a discovery we did not expect,’ says Remko Offringa, professor of Plant developmental genetics. Today he publishes a new trait of a versatile gene in Current Biology: it makes the difference in plants between herbaceous and woody stem growth. A useful feature to prevent dehydration.

As of 1 January 2018 Irma Mosquera will be appointed as Associate Professor at the Institute of Tax Law and Economics of Leiden University.

A research into the consumption experience and consumption behaviour.

Errors are everywhere, and mechanical failures are especially common: buckled grain silos and cracked support columns are, justly, seen as an issue to be avoided.

Escalating tensions in South China Sea have epitomized US–China relations for nearly a decade. Warning signs of a possible collision between a rising China and steadfast US, bring to light the need to think about ways that can halt and reverse the intensification of their confrontational moves.

Anthropogenic noise negatively affects wildlife in a wide range of taxonomic groups.

Effects of age and social anxiety

Can a virtual character’s friendly non-verbal responses stimulate eye-contact in individuals with varying levels of social anxiety?

This new article by Monica Kaminska is part of a special issue for Journal of Cybersecurity, based on a selection of contributions from THe Hague Program for Cyber Norms' 2019 Conference.

In this paper, the authors outline how the UK and USA adopt the Chilean pension model without proper attribution, potentially distorting the lessons.

Welcome to the Social Anxiety and Specific Phobia (SASP) Research Group!

Why do some parties fail to settle conflict, even after long periods of fighting? ISGA PhD candidate Valerie Sticher suggests that costly concessions often stand in the way of a negotiated agreement. Conflict party members not only care about their in-group's welfare, but also want to avoid rewarding…

S.S. Kolipaka’s thesis questions and investigates the survival prospects of reintroduced tigers and their offspring’s in the human dominated landscape of Panna tiger reserve in India.

To what extent is creative ownership in contemporary (graphic) design practices changing now that we are co-creating with machines? And can machines have copyrights, too?

The first photo of a black hole and measuring anxiety in the brain... From 13 until 22 May we're serving a free slice of science with your pizza.

The ‘Leer te Durven!’ program (Learn to Dare) is a preventive training program for children with mild anxiety symptoms (Simon & Bögels, 2014). The program has been developed for children between the ages of 8 and 12 who feel or behave anxiously, avoid situations, are afraid of doing things wrong, appear…

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?

PhD defence

Conference

Teachers of English as a foreign language in China and the Netherlands have different notions of themselves as teachers in relation to cultures associated with the English language.

We study the link between the acoustic, behavioral and physiological health of birds and prominent pollution factors. We aim to explore causation through experimental studies on detrimental factors like traffic noise, particulate matter and chemical toxins. Our primary target is scientific progress…

This project aims at determining the market value of hydrogen peroxide (HP) that is produced via our electrochemical methods that have been developed as part of the ERC-StG Cu4Energy project.

In this thesis, we developed new ways to use a technique called electroextraction (EE) to extract charged molecules from one liquid into another using an electric field.

Curved single crystals provide variable, but well-defined surface structures.

Authoritative and cutting-edge, Bacterial Chromatin: Methods and Protocols aims to be useful as an up-to-date reference work for scholars in the bacterial chromatin field, those entering the field from adjacent research fields, and scientists in the eukaryotic chromatin field.

Events related to EUTAXGOV.

Freshwater biodiversity has been threatened by eutrophication due to excessive nutrients in the environment. Releasing the freshwater species from such pressures requires efforts from industry and manufacturers to avoid emissions to vulnerable and high-risk regions.

Governments in parliamentary democracies have limited time in office to fulfill their policy agendas. So, how do they optimise the timing of legislative bills to assure their passage and avoid lengthy parliamentary scrutiny? This question is especially puzzling under coalition governments, in which…

The judge as a problem-solver in domestic violence cases involving child victims.

We use laboratory animals to address research questions, but only when there is no alternative and the question cannot be answered in any other way. Read here why we conduct animals experiments.

Why do some scientists argue that there are five sexes? Why is it important to study sexuality outside the reproductive framework? The minor Gender and Sexuality in Society and Culture tackles some of the most controversial and contested questions of our time, while avoiding the pitfalls of easy answers…