1,385 search results for “tax avoidance” in the Public website
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Researchers Tax Law in Trouw on potential tax avoidance Cargill
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…
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What you need to know about tax avoidance
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…
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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.
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Limits of Tax Jurisdiction
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?.
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Tax and Society: Building a Sustainable and Fair Tax System
Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made taxation a major topic of public debate. Learn more about this in the new minor Tax and Society: Building a Sustainable and Fair Tax System.
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Multinationals and taxes
In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…
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Jan van de Streek
Faculteit Rechtsgeleerdheid
j.l.van.de.streek@law.leidenuniv.nl | +31 71 527 7840
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Residence in Tax Treaties
On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.
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International Tax Law
Loopholes in international tax legislation contribute to the misuse of tax rules by multinationals. Leiden University legal experts investigate how the complex national and international tax rules can be made more consistent in order to create a better tax system.
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A global tax treaty
Multinationals use loopholes in the tax treaties between different states. A possible solution would be to eliminate all these loopholes in one go by creating a central global treaty. Leiden researchers are investigating whether this kind of mega-treaty is feasible.
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Federica Casano
Faculteit Rechtsgeleerdheid
f.casano@law.leidenuniv.nl | +31 71 527 2727
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Tax Law
The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.
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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…
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Data science for tax administration
In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.
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CIAT and GLOBTAXGOV publish general anti-avoidance rule toolkit
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'.
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A multilateral tax treaty
On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.
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GLOBTAXGOV team and CIAT launch general anti-avoidance rule toolkit
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.
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Tax Law (LL.M.)
The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.
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EU Tax Governance (EUTAXGOV)
The EUTAXGOV Chair will address the EU Standard of Tax Good Governance. This Standard has been introduced in 2008 by the ECOFIN Council with a view to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid, and concluded…
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Tax Law (LL.B.)
Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.
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A New Model of Global Governance in International Tax Law Making (GLOBTAXGOV).
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.
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Courses
Courses EU Tax Governance (EUTAXGOV).
- Com(parative) Syn(tax) Series
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Martijn Nouwen
Faculteit Rechtsgeleerdheid
m.f.nouwen@law.leidenuniv.nl | +31 71 527 7840
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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.
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Institute of Tax Law and Economics
The Institute of Tax Law and Economics at Leiden Law School has three departments: the Department of Tax Law, the Department of Economics and the Department of Business Studies. The Institute brings together research and teaching at the point at which, on the one hand, law and, on the other, fiscal…
- Institute of Tax Law and Economics
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The Interpretation of Plurilingual Tax Treaties
On 10 October 2018, Richard Resch defended his doctoral thesis 'The Interpretation of Plurilingual Tax Treaties'. The doctoral research was supervised by Prof. mr. C. van Raad.
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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.
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Harmful Tax Competition in the East African Community
On 13 January 2022, Pie Habimana defended the thesis 'Harmful Tax Competition in the East African Community'. The doctoral research was supervised by Prof. H. Vording and Prof. S.C.W. Douma (UvA).
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The international tax system as a complex system
Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…
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Martijn Nouwen on Wopke Hoekstra’s investment in safari enterprise that escaped taxation in Africa
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…
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Combatting tax avoidance, the OECD way? The impact of the BEPS Project on developing and emerging countries’ approach to international tax avoidance
PhD defence
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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…
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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.
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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.
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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…
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‘Worldwide solution for tax evasion not yet in sight’
The Panama Papers and Paradise Papers provide evidence that companies and individuals are evading tax on a large scale. Worldwide tax agreements can put a stop to this. But for the time being a treaty that will address the problem at its root is not in sight, in the opinion of legal expert Dirk Broekhuijsen.…
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Events
Events related to EUTAXGOV.
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Mohamed Maatoug
Faculteit Rechtsgeleerdheid
m.maatoug@law.leidenuniv.nl | +31 71 527 7840
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Rens Pieterse
Faculteit Rechtsgeleerdheid
l.j.a.pieterse@law.leidenuniv.nl | +31 71 527 7827
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Jan Vleggeert
Faculteit Rechtsgeleerdheid
j.vleggeert@law.leidenuniv.nl | +31 71 527 5885
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Tanja Bender
Faculteit Rechtsgeleerdheid
t.bender@law.leidenuniv.nl | +31 71 527 7840
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Rex Arendsen
Faculteit Rechtsgeleerdheid
r.arendsen@law.leidenuniv.nl | +31 71 527 7840
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Judith Reijnen
Faculteit Rechtsgeleerdheid
j.j.h.reijnen@law.leidenuniv.nl | +31 71 527 2727
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Dirk Broekhuijsen
Faculteit Rechtsgeleerdheid
d.m.broekhuijsen@law.leidenuniv.nl | +31 71 527 7840
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Arnaud Booij
Faculteit Rechtsgeleerdheid
j.a.booij@law.leidenuniv.nl | +31 71 527 8809
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Multilateral tax treaty
On Thursday 16 November, Dirk Broekhuijsen will defend his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The defence will take place at 15.00 hrs at the Academy Building of Leiden University. The supervisors are Professor F.A. Engelen…
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Presentations
Presentations related to this chair.
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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.